Danny C. Ly - Page 3

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          prescribed for its filing and the U.S. postmark date stamped on             
          the envelope is within the appropriate time period.                         
               Under sections 6213(a) and 7503, the 90-day period within              
          which petitioner could challenge respondent’s determination in              
          this Court expired on February 22, 2005.  Because petitioner                
          failed to file his petition within the statutory 90-day period,             
          we must grant respondent’s motion to dismiss for lack of                    
          jurisdiction.  Our decision, however, does not deprive petitioner           
          of his right to contest respondent’s determination by paying the            
          tax, filing a claim for refund, and then, if the claim is denied,           
          bringing a suit for refund in a United States District Court or             
          the Court of Federal Claims.  Our decision instead forecloses               
          petitioner from contesting respondent’s determination in this               
          Court.  See Budlong v. Commissioner, 58 T.C. 850, 854 n.2 (1972).           
               Accordingly,                                                           

                                             An order of dismissal will be            
                                        entered.                                      
















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