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Cir. 1993), and Clapp v. Commissioner, 875 F.2d 1396, 1402 (9th
Cir. 1989), respondent contends that validity of the notice of
deficiency turns on whether the notice reveals on its face that
respondent failed to make a determination. Respondent asserts
that the notice of deficiency is valid under this standard.
Discussion
In order to put in proper context petitioners' Motion for
Leave to File Motion to Vacate Decision, we begin with a brief
summary of the general principles governing the finality of Tax
Court decisions.
Section 7481(a)(1) provides the general rule that a decision
of the Tax Court becomes final upon 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, petitioners did not file a notice of appeal or
a timely motion to vacate or revise the decision that had been
entered in this case on May 8, 1987. Accordingly, the decision
became final on August 6, 1987. See secs. 7459(c), 7481(a)(1).
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