Jason Golditch - Page 5

                                        - 5 -                                         
               On December 21, 2005, we dismissed petitioner’s case for               
          lack of jurisdiction.  An order of dismissal for lack of                    
          jurisdiction is treated as the Court’s decision.  Stewart v.                
          Commissioner, supra at ___ (slip op. at 5); Hazim v.                        
          Commissioner, 82 T.C. 471, 476 (1984).  Section 7459(c) provides,           
          in relevant part:                                                           
                    SEC. 7459(c).  Date of Decision.–- * * *.  * * *                  
               if the Tax Court dismisses a proceeding for lack of                    
               jurisdiction, an order to that effect shall be entered                 
               in the records of the Tax Court, and the decision of                   
               the Tax Court shall be held to be rendered upon the                    
               date of such entry.                                                    
          The word “decision” refers to decisions determining a deficiency            
          and orders of dismissal for lack of jurisdiction.  Ryan v.                  
          Commissioner, 517 F.2d 13, 16 (7th Cir. 1975); Commissioner v. S.           
          Frieder & Sons Co., 228 F.2d 478, 480 (3d Cir. 1955); Stewart v.            
          Commissioner, supra at ___ (slip op. at 5).                                 
               In order for us to consider the substantive merits of                  
          petitioner’s motion for leave, we must still have jurisdiction.             
          Stewart v. Commissioner, supra at ___ (slip op. at 6).  Except              
          for very limited exceptions, none of which applies here, this               
          Court lacks jurisdiction once an order of dismissal for lack of             
          jurisdiction becomes final within the meaning of section 7481.              
          Stewart v. Commissioner, supra at ___ (slip op. at 6-7 & n.3).  A           
          decision of the Tax Court becomes final “Upon the expiration of             
          the time allowed for filing a notice of appeal, if no such notice           
          has been duly filed within such time”.  Sec. 7481(a)(1).  Section           





Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011