Carl J. D. Bauman and Margaret A. Bauman - Page 3

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          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.                                     
               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.            

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