Opinion
30679-21
02-02-2023
JEANNE A. DUNN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 5, 2022, the Court dismissed this case for lack of jurisdiction on the grounds that petitioner failed to pay the Court's filing fee. The Court's Order became final after October 3, 2022. On February 1, 2023, the Court received from petitioner a Motion to Vacate Order of Dismissal and a check for the Court's filing fee.
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). While the Court may be sympathetic to petitioner's circumstances, none of those factors appear present in this case and thus we will deny petitioner's motion. Petitioner is advised, however, that the Court's decision does not prevent petitioner from continuing to pursue an administrative resolution of her tax liability directly with the IRS.
In view of the foregoing, it is
ORDERED that petitioner's Motion to Vacate Order of Dismissal is denied. It is further
ORDERED that the Clerk of the Court is directed to return to petitioner the check for the Court's filing fee.