TAX COURT OPINION

Case: Danny C. Ly
Docket Number: 5183-05
Judge: Laro
Opinion Type: memo
Filed: 01/12/2006
Pages: 2

T .C . Memo . 2006-5 UNITED STATES TAX COUR T FIR! DANNY C . LY, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 5183-05 . Filed January 12, 2006 . Danny C . Ly, pro se . Steven M . Roth , for respondent . MEMORANDUM OPINIO N LARO, Judge : This case is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that petitioner failed to file his petition within the time prescribed in section 6213(a) or 7502 .1 On March 17, 2005, petitioner file d 1 Section references are to the applicable versions of the Internal Revenue Code . SERVED JAN 1 2 2006 - 3 - 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 b e entered .