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Rice made a prior determination in her letter dated November 22,
1994, that petitioner should be classified as an employee, rather
than an independent contractor, for the taxable years 1991 and
1992.
Discussion
Section 7481(a)(1) provides the general rule that a decision
of the Tax Court becomes final on expiration of the time to file
a notice of appeal. Section 7483 provides that a notice of
appeal generally must be filed within 90 days after a decision is
entered. However, the 90-day appeal period may be extended if
the taxpayer files a timely motion to vacate or revise the
decision. Fed. R. App. P. 13(a). Pursuant to Rule 162, a motion
to vacate or revise a decision must be filed within 30 days after
the decision is entered, unless the Court allows otherwise.
As indicated, petitioner did not file a notice of appeal or
a timely motion to vacate or revise the decision. Accordingly,
the decision became final on December 4, 1996. See secs.
7459(c), 7481(a)(1).
The Tax Court generally lacks jurisdiction to vacate a final
decision. Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir.
1988), affg. 86 T.C. 1319 (1986); Lasky v. Commissioner, 235 F.2d
97, 100 (9th Cir. 1956), affd. per curiam 352 U.S. 1027 (1957).
The Court may vacate a final decision only in certain narrowly
circumscribed situations. For instance, some courts have ruled
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