Larry C. Gamsby - Page 5

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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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