- 7 - 13, 1991, was not appealed, and became final 30 days later. Legislation purporting to authorize the reopening of that final judgment and the reinstatement of the complaint was signed into law by the President on December 19, 1991. The Supreme Court held that the retroactive legislation was unconstitutional to the extent it required Federal courts to reopen judgments that became final before its enactment. Plaut v. Spendthrift Farm, supra. Plaut is distinguishable because the amendment to section 7436 does not require the reopening of judgments which had become final prior to the amendment’s enactment. Cf. Plaut v. Spendthrift Farm, supra at 214-217. Vacating the order was within our authority and consistent with the amendment and its effective date. See sec. 7436(a). Moreover, our judgment in this case is not yet final. See sec. 7481(a); Rule 190(a). Consequently, Plaut is inapplicable. Accordingly, this Court’s decision to vacate its October 14, 1999, order was proper. Neely v. Commissioner, 116 T.C. 79, 84 n.6 (2001). B. Notice of Determination Petitioner contends that the notice of determination is invalid because “the unexplained arrows and rounding of * * * [the amounts used to determine the deficiencies] indicate vagueness.” Challenges regarding the validity of a notice of determination are analogous to such challenges to a notice of deficiency. Henry Randolph Consulting v. Commissioner, 113 T.C.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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