Opinion
2005-21
10-18-2021
Wrights Cleaning Service Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 25, 2021, the Court dismissed this case for lack of jurisdiction on the grounds that petitioner did not demonstrate that any notice of deficiency or notice of determination was issued to petitioner for tax years 2001 through 2003, 2005 through 2008, and 2011 through 2013 that would permit petitioner to invoke the jurisdiction of this Court. On October 1, 2021, the Court received from petitioner an amended petition, which was filed as a Motion To Vacate or Revise Pursuant to Rule 162. To the extent the Court can understand petitioner's motion, petitioner appears to make additional allegations relating to tax years 2001 through 2003, 2005 through 2008, and 2011 through 2013, and to add allegations concerning tax year 2014. No notice of deficiency or notice of determination is attached to petitioner's motion.
Unless the Court permits otherwise, a motion to reconsider or to vacate generally must be filed within 30 days after the entry of the Court's decision. See Rules 161 and 162, Tax Court Rules of Practice and Procedure. The disposition of a motion to vacate or revise a decision rests within this Court's discretion. See, e.g., Vaughn v. Commissioner, 87 T.C. 164, 166-167 (1986). A motion to reconsider or to vacate typically is not granted in the absence of substantial error or unusual circumstances, such as mistake, inadvertence, surprise, excusable neglect, newly discovered evidence, or fraud. Knudsen v. Commissioner, 131 T.C. 185 (2008); Brannon's of Shawnee, Inc. v. Commissioner, 69 T.C. 999 (1978). None of those factors appear present in this case. The Court dismissed this case for lack of jurisdiction because petitioner failed to identify or provide any specific notice upon which jurisdiction in this case could be based. Petitioner's motion does not persuade us otherwise.
In view of the foregoing, it is
ORDERED that petitioner's Motion To Vacate or Revise Pursuant to Rule 162 is denied.