Byron Hoffman - Page 5

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          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).                                 
               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 7483 provides that a notice of appeal may be           
          filed within 90 days after a decision is entered.4                          
               Pursuant to rule 13(a) of the Federal Rules of Appellate               
          Procedure, if under the Tax Court’s Rules a party makes a timely            

               4 As previously explained, an order of dismissal for lack of           
          jurisdiction is treated as the Court’s decision.                            





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