127 T.C. No. 8
UNITED STATES TAX COURT
WILLIAM A. STEWART, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22510-05. Filed October 3, 2006.
On Mar. 13, 2006, the Court entered an order of
dismissal for lack of jurisdiction because of P’s
failure to file a proper amended petition and pay the
filing fee as previously ordered. On June 8, 2006, 87
days after the Court’s order was entered, P mailed a
document to the Court requesting an order to vacate the
order of dismissal. On June 13, 2006, 92 days after
the Court’s order of dismissal was entered, the Court
received and filed P’s document as a motion for leave
to file motion to vacate embodying motion to vacate.
The Court also received P’s amended petition and filing
fee on June 13, 2006.
Held: Absent the filing of a notice of appeal or
a motion to vacate, the Court’s order of dismissal for
lack of jurisdiction would become final after the 90-
day period for appeal. See secs. 7481(a), 7483,
I.R.C.; Fed. R. App. P. 13(a). Our jurisdiction to
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