Opinion
3729-22
06-27-2024
ANN E. DUNLAP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On April 19, 2023, Judge Elizabeth A. Copeland rendered her Oral Findings of Fact and Opinion in this case, which was served on the parties by Order of the Court dated June 1, 2023. On June 12, 2023, the Court entered an Order and Decision in this case. On June 14, 2023, Petitioner filed a letter that the Court characterized as a Motion to Vacate its June 12, 2023, Order and Decision; and on June 20, 2023, Petitioner supplemented that Motion. By Order dated June 21, 2023, the Court denied Petitioner's Motion to Vacate, as supplemented. Afterwards Petitioner did not appeal within 90 days and the decision is now final and the case is closed. See Rule 190, unless otherwise indicated, Rule references in this Order are to the Tax Court Rules of Practice and Procedure, and statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
On May 20, 2024, the Court received and filed, on June 25, 2024, a Letter by Petitioner Ann E. Dunlap. Therein, Petitioner requests that the Court vacate its Order and Decision and instead rule in favor of Petitioner. Except for very limited exceptions, none of which applies here, this Court lacks jurisdiction to reopen a case once a decision becomes final within the meaning of section 7481. see Abatti v. Commissioner, 859 F.2d 115, 117-118 (9th Cir. 1988), aff'g 86 T.C. 1319 (1986); Lasky v. Commissioner, 235 F.2d 97, 98 (9th Cir. 1956), aff'd, 352 U.S. 1027 (1957).
Because the Order and Decision entered in this case is now final, it cannot be vacated. That being so, it is
ORDERED that the Court will take no further action in response to the above referenced Letter by Petitioner nor any such correspondence or filings by Petitioner in the future.