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Under sections 6213(a) and 7503, the 90-day period within
which petitioners could challenge respondent’s determination in
this Court expired on April 4, 2005. The envelope in which the
petition was mailed to this Court bears no postmark date, but
petitioners did not even sign the petition until April 7, 2005,
which was 3 days after the deadline. Further, petitioners failed
to respond to respondent’s motion and do not argue that they
mailed the petition on or before the deadline. Because
petitioners failed to file their 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
petitioners of their 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 U.S. District
Court or the Court of Federal Claims. Our decision instead
forecloses petitioners from contesting respondent’s determination
in this suit. 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