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time prescribed in sections 6213(a) and 7502(a). Consequently,
this matter must be dismissed for lack of jurisdiction.1
Reviewed and adopted as the report of the Small Tax Case
Division.
To give effect to the foregoing,
An order granting respondent’s
motion and dismissing this case for
lack of jurisdiction will be entered.
1 Although petitioners cannot pursue their case in this
Court, they are not without a judicial remedy. Specifically,
petitioners may pay the tax, file a claim for refund with the
Internal Revenue Service, and, if their 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).
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