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The Court entered the order of dismissal on March 13, 2006, and
petitioner did not file a notice of appeal within the time
prescribed by section 7483. Unless petitioner is deemed to have
filed a timely motion for leave and a timely motion to vacate
that terminated the running of time for appeal pursuant to rule
13(a) of the Federal Rules of Appellate Procedure, the Court’s
order of dismissal became final on June 12, 2006, 91 days after
the Court entered it.5
The Court received and filed petitioner’s motion for leave
on June 13, 2006, 92 days after the Court entered its order of
dismissal. The envelope that contained petitioner’s motion for
4(...continued)
(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.
5 June 11, 2006, the 90th day after the Court entered the
order of dismissal, fell on a Sunday. Pursuant to sec. 7503
petitioner had until June 12, 2006, the following Monday, to file
a notice of appeal. See also Fed. R. App. P. 26(a)(3). While we
recognize this extension of time to file a notice of appeal, we
continue to refer to the period after we entered the order of
dismissal as the 90-day period.
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