Opinion
15353-20L
03-31-2022
GENE ANDRE FENDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
On March 3, 2022, petitioner attempted to file a Notice of Appeal. He used the Court's Notice of Appeal form to appeal "the decision of this Court entered in the above-captioned proceeding on the 26 day of February . . . relating to 19 United States Code Subsection 1592 related to Penalties for Fraud, Gross Negligence, Obstruction of Justice and Negligence."
Rule 13 of the Federal Rules of Appellate Procedure provides: "An appeal as of right from the United States Tax Court is commenced by filing a notice of appeal with the Tax Court clerk within 90 days after the entry of the Tax Court's decision."
The Court has not yet entered a decision from which an appeal could be taken. Petitioner's purported notice of appeal is improper because it is premature. If petitioner wishes to file a notice of appeal in this case, he will be required to refile his notice of appeal within 90 days after the Court's Decision is entered.
Upon due consideration and for cause, it is
ORDERED that petitioner's Notice of Appeal is returned to petitioner and is not filed as part of the record in this case.