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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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Last modified: May 25, 2011