- 6 - 30-day period after dismissal by the District Court. Petitioner argues that his time to file in the District Court was extended by his request for reconsideration and that his time to file in this Court should run from the date that he received the order of dismissal from the District Court. Section 6330(d)(1) provides for appeal within 30 days of the Appeals Office determination and an additional 30 days after a court determination that the appeal was to an incorrect court. The statutory periods are jurisdictional and cannot be extended. See, e.g., Joannou v. Commissioner, 33 T.C. 868, 869 (1960); Hodges v. Commissioner, T.C. Memo. 1987-340. A fortiori, they cannot be extended by petitioner’s unilateral action in requesting reconsideration or in deciding when to pick up his mail. Petitioner’s case in the District Court was not filed within 30 days of the July 29, 1999, notice of determination (or even within 30 days of the denial of his request for reconsideration). An untimely filing in an incorrect court could not extend the time to file in the correct court. A subsequent untimely filing in the correct court clearly must be dismissed.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011