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this Court lacks jurisdiction once a decision becomes final
within the meaning of section 7481. Abatti v. Commissioner, 859
F.2d 115, 117-118 (9th Cir. 1988), affg. 86 T.C. 1319 (1986);
Lasky v. Commissioner, 235 F.2d 97, 98 (9th Cir. 1956), affd. 352
U.S. 1027 (1957). As relevant here, 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. As previously explained, an order of dismissal for lack
of jurisdiction is treated as the Court’s decision.
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.”4
3(...continued)
Michaels v. Commissioner, 144 F.3d 495 (7th Cir. 1998), affg.
T.C. Memo. 1995-294. The Court of Appeals for the Fifth Circuit
has indicated that we also have jurisdiction to vacate a decision
that was the result of mutual mistake. La Floridienne J.
Buttgenbach & Co. v. Commissioner, 63 F.2d 630, 631 (5th Cir.
1933).
4 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.
(continued...)
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