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invoke the jurisdiction of the Tax Court, if at all, by filing a
petition for redetermination within the statutorily prescribed
filing period. If the taxpayer files a timely petition with the
Tax Court, the court with jurisdiction of the refund action
“shall lose jurisdiction of taxpayer’s suit to whatever extent
jurisdiction is acquired by the Tax Court of the subject matter
of taxpayer’s suit for refund.” Sec. 7422(e); see sec. 6512(a)
(prohibiting taxpayers from bringing suits for refund while
simultaneously litigating the same taxable year in the Tax
Court); see also sec. 6512(b)(1) (conferring jurisdiction on the
Tax Court to determine overpayments in respect of a taxable year
for which an action for redetermination has been commenced).
Because there is no provision for the tolling of the
statutory period for filing a petition for redetermination with
this Court under the circumstances presented in the present case,
we shall grant respondent’s motion to dismiss.
As a final matter, we observe that petitioners are not
without a remedy. Although petitioners cannot pursue their case
in this Court, they can still pay the taxes in question, file a
claim for a refund with the Internal Revenue Service and, if the
claim is denied, sue for a refund in the Federal District Court
or the U.S. Court of Federal Claims. See McCormick v.
Commissioner, 55 T.C. 138, 142 (1970).
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Last modified: May 25, 2011