David Rice - Page 8

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          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.6                          
               Pursuant to rule 13(a) of the Federal Rules of Appellate               
          Procedure, if under the Tax Court’s Rules a party makes a timely            
          motion to vacate or revise a decision, “the time to file a notice           
          of appeal runs from the entry of the order disposing of the                 
          motion or from the entry of a new decision, whichever is later.”7           



               6 As previously explained, an order of dismissal for lack of           
          jurisdiction is treated as the Court’s decision.                            
               7 Fed. R. App. P. 13(a) provides:                                      
               Rule 13. Review of a Decision of the Tax Court.                        
               (a) How Obtained; Time for Filing Notice of Appeal.                    
               (1) Review of a decision of the United States Tax Court                
               is commenced by filing a notice of appeal with the Tax                 
               Court clerk within 90 days after the entry of the Tax                  
               Court’s decision.  At the time of filing, the appellant                
               must furnish the clerk with enough copies of the notice                
               to enable the clerk to comply with Rule 3(d).  If one                  
               party files a timely notice of appeal, any other party                 
               may file a notice of appeal within 120 days after the                  
               Tax Court’s decision is entered.  (2) If, under Tax                    
               Court rules, a party makes a timely motion to vacate or                
               revise the Tax Court’s decision, the time to file a                    
               notice of appeal runs from the entry of the order                      
               disposing of the motion or from the entry of a new                     
               decision, whichever is later.                                          





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