Opinion
4427-22
03-06-2023
COLE O. GIBSON & CASSANDRA K. GIBSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 10, 2022, petitioners filed the petition to commence this case seeking review of a notice of deficiency dated November 15, 2021, issued to them for their 2018 tax year. On September 15, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On March 6, 2023, petitioners 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. Petitioners paid the filing fee 172 days after the Order of Dismissal for Lack of Jurisdiction was entered in this case on September 15, 2022. Accordingly, the Court's decision was already final when petitioners paid her filing fee.
Upon due consideration, it is
ORDERED that petitioners are advised that the decision is final.