- 4 - 6651(a)(1) in the amounts of $3,586 and $6,797, respectively, were due from Mr. Takamoto and petitioner for the taxable year 1979. The decision was signed by Mr. Farber on behalf of both petitioner and Mr. Takamoto. Petitioner first became aware of the deficiency when respondent commenced collection efforts in early 1991. The motion currently before the Court was filed approximately 4 years later on March 31, 1995. In support of her motion petitioner asserts that she had no knowledge of the deficiency, did not sign the petition, did not know Mr. Farber, did not authorize Mr. Farber to file a petition on her behalf, and did not authorize Mr. Farber to enter into a settlement agreement on her behalf. For the purpose of discussing this motion, we take these allegations as true. In deciding whether to grant a motion for leave to file a motion to vacate, this Court may consider the merits of the underlying motion to vacate. Levitt v. Commissioner, T.C. Memo. 1993-294. Prior to discussing the merits of the motion, however, we note that Rule 162 provides that a motion to vacate shall be filed within 30 days after a decision has been entered, unless the Court shall otherwise permit. Sections 7481 and 7483 provide that a decision of this Court becomes final, in the absence of a timely filed notice of appeal, 90 days from the date the decision is entered. If a motion to vacate is filed outside of the 90-day period, this Court generally is without jurisdiction to entertainPage: Previous 1 2 3 4 5 6 7 8 Next
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