Opinion
36997-21
09-10-2024
DONOVAN J. CANDELARIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 23, 2021, petitioner filed the petition to commence this case seeking review of a notice of deficiency dated October 25, 2021, issued to him for his 2019 tax year. On August 22, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On September 9, 2024, petitioner paid the filing fee.
A decision becomes final "[u]pon the expiration of the time allowed for filing a notice of appeal, if no such notice has been duly filed within such time." Internal Revenue Code (I.R.C.) section 7481(a)(1). The notice of appeal must be filed within 90 days to be timely. I.R.C. sec. 7483. Petitioner paid the filing fee more than 90 days after the Order of Dismissal for Lack of Jurisdiction was entered in this case on August 22, 2022. Accordingly, the Court's decision was already final when petitioner paid their filing fee.
Upon due consideration, it is
ORDERED that petitioner is advised that the decision is final.