Carl J. D. Bauman and Margaret A. Bauman - Page 4

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          7483.  However, the running of the period to file a notice of               
          appeal is tolled if a party files a timely motion to vacate or              
          revise (motion to vacate) the decision.  F.R. App. P.  13(a).               
          Rule 162 provides that a motion to vacate a decision must be                
          filed within 30 days after the date on which the decision is                
          entered, unless the Court allows otherwise.  An untimely motion             
          to vacate a decision may nevertheless be considered if the moving           
          party files a motion for leave to file a motion to vacate the               
          decision, but the motion for leave must be filed within the 90-             
          day review period set forth in section 7483.  Nordvik v.                    
          Commissioner, 67 F.3d 1489, 1492 (9th Cir. 1995), affg. T.C.                
          Memo. 1992-731.  If the Court grants the motion for leave, the              
          date of finality is extended, and the Court retains jurisdiction            
          to consider the motion to vacate.  Id.  Otherwise, jurisdiction             
          is lacking.  Id.  Whether to grant a taxpayer's motion for leave            
          is within the sound discretion of the Court.  Heim v.                       
          Commissioner, 872 F.2d 245, 246 (8th Cir. 1989), affg. T.C. Memo.           
          1987-1.                                                                     
               Petitioners did not file a timely notice of appeal for                 
          either decision in these cases.  Similarly, they did not file a             
          timely motion to vacate either decision, nor did they file a                
          timely motion for leave to file a motion to vacate either                   
          decision.  Consequently, pursuant to sections 7481(a) and 7483,             
          both decisions became final on December 23, 1996.                           





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