David Rice - Page 7

                                        - 7 -                                         
          respond to respondent’s motion to permit levy.  Petitioner failed           
          to respond to the Court’s orders.                                           
                                     Discussion                                       
               This Court can proceed in a case only if it has                        
          jurisdiction, and either party, or the Court sua sponte, can                
          question jurisdiction at any time.  Stewart v. Commissioner, 127            
          T.C. ___, ___ (2006) (slip op. at 6); Estate of Young v.                    
          Commissioner, 81 T.C. 879, 880-881 (1983).                                  
               On January 23, 2006, 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).                                 
               Except for very limited exceptions, none of which applies              
          here, this Court lacks jurisdiction once a decision or dismissal            
          for lack of jurisdiction becomes final within the meaning of                





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011