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his petition within the time prescribed by section 6213(a) or
section 7502, we lack jurisdiction to redetermine the deficiency
for 1999, and we must grant respondent's motion to dismiss for
lack of jurisdiction as to that year.7
B. Taxable Year 2000
Petitioner admits that he “has never received any notice of
deficiency” for 2000, and respondent adamantly asserts that no
notice of deficiency or other jurisdictionally-relevant notice
has been issued to petitioner for that taxable year. There is
nothing in the record to belie respondent’s assertion.
In the absence of a valid notice, this Court lacks
jurisdiction. Rule 13(a), (c); Monge v. Commissioner, 93 T.C. 22
(1989); Normac, Inc. v. Commissioner, 90 T.C. 142 (1988). Thus,
in the present case, we lack jurisdiction over the taxable year
2000, and we must therefore grant respondent's motion to dismiss
for lack of jurisdiction as to that year.
7 Although petitioner cannot pursue his case for 1999 in
this Court, he is not without a judicial remedy. Specifically,
petitioner may pay the tax, file a claim for refund with the
Internal Revenue Service, and, if his claim is denied, sue for a
refund in the appropriate Federal District Court or the U.S.
Court of Federal Claims. See McCormick v. Commissioner, 55 T.C.
138, 142 (1970). Finally, we note that the granting of
respondent’s motion to dismiss for lack of jurisdiction will in
no way preclude the parties from administratively resolving the
substantive issues for 1999, an approach that respondent has
offered to pursue.
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