- 3 -
had expired. Specifically, petitioners maintain that the U.S.
Postal Service failed to deliver the decision in docket No.
37669-85 that the Clerk had served on Mr. Manley. They further
maintain that Mr. Self failed to inform them that he had been
served with the decision in docket No. 38099-85.2 Petitioners
conclude that their ability to appeal the decisions at issue in
this case should not be impaired simply because the U.S. Postal
Service maintains an erratic delivery service, and because Mr.
Self was irresponsible in failing to advise them of his receipt
of the decision in docket No. 38099-85.
Discussion
Petitioners desire to file a pair of motions to vacate the
decisions of this Court in docket Nos. 37669-85 and 38099-85.
Their objective is to have the decisions vacated and immediately
reentered so that they may file a timely notice of appeal for
each decision.
Absent a timely notice of appeal, a decision of the Court
becomes final upon the expiration of 90 days after the decision
is entered. Secs. 7481(a)(1), 7483.3 To be timely, a notice of
appeal ordinarily must be filed within such 90-day period. Sec.
2Petitioners contend that Mr. Self has not been involved in
this case since 1987, and that he failed to "formally" withdraw
as their counsel of record.
3Unless otherwise indicated, section references are to the
Internal Revenue Code applicable to the year at issue, and Rule
references are to the Tax Court Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011