- 13 - In support of her motion, Mrs. Dornbrock asserts that she (1) had no specific knowledge of the tax deficiencies at issue herein, (2) did not sign the petition, (3) did not know Mr. Young, (4) did not personally authorize Mr. Young to file a petition on her behalf, (5) never received any communication from Mr. Young regarding this case, (6) never received a bill from Mr. Young for services rendered in this case, and (7) did not personally authorize Mr. Young to enter into a settlement agreement on her behalf or on behalf of her husband's estate. 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 generally 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. As a general rule, this Court is without jurisdiction to vacate a decision after the decision becomes final. Toscano v. Commissioner, 441 F.2d 930, 932 (9th Cir. 1971), vacating 52 T.C. 295 (1969). However, a decision entered in a case where this Court never acquired jurisdiction over a taxpayer is a legal nullity and is, therefore, not a decision as to that taxpayer. Billingsley v. Commissioner, 868 F.2d 1081, 1085 (9th Cir. 1989). Accordingly, a judgment void for lack of jurisdiction may be vacated at any time. Billingsley v. Commissioner, supra at 1084; Brannon's of Shawnee, Inc. v.Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
Last modified: May 25, 2011