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The Court of Appeals for the Ninth Circuit in Manchester
Group v. Commissioner, 113 F.3d at 1089, concluded that the
combined effect of sections 7481(a) and 7483, together with rule
13(a) of the Federal Rules of Appellate Procedure, was to create
a 90-day prescribed period to file a notice of appeal or a motion
for leave. Upon reflection, we agree. 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. Pursuant to rule 13(a) of the Federal Rules of
Appellate Procedure, which governs review of Tax Court decisions,
if a timely motion to vacate is made, the time for appeal “runs
from the entry of the order disposing of the motion or from the
entry of a new decision, whichever is later.” Together these
provisions can reasonably be read to create a 90-day period
prescribed under the authority of the internal revenue laws in
which a taxpayer could file a motion for leave to file a motion
to vacate a decision. We conclude that the reasoning of the
Court of Appeals for the Ninth Circuit in Manchester Group with
regard to the application of section 7502 to motions for leave is
persuasive and should be followed. Accordingly, we will no
longer follow our prior Memorandum Opinion in Manchester Group v.
Commissioner, T.C. Memo. 1994-604.
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Last modified: May 25, 2011