Opinion
6164-19
12-16-2021
Ceriis St. Maarten Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On November 1, 2019, the Court entered an Order of Dismissal for Lack of Jurisdiction. On September 30, 2021, petitioner filed a Motion To Vacate or Revise Pursuant to Rule 162. Under Rule 162 of the Tax Court Rules of Practice and Procedure, any motion to vacate or revise a decision must be filed within 30 days after the decision has been entered. Consequently, petitioner's motion is untimely.
Upon due consideration and for cause, it is
ORDERED that petitioner's above-referenced motion is denied.