Opinion
5072-23
12-12-2023
YOLANDA D. HERRERA & JOSE I. BAAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 13, 2023, petitioners filed the petition to commence this case seeking review of a notice issued to them for their 2020 tax year. On June 1, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On November 20, 2023, petitioners filed a Motion to Vacate.
A motion to vacate a decision generally must be filed "within 30 days after the decision has been entered, unless the Court shall otherwise permit." Rule 162, Tax Court Rules of Practice and Procedure. Furthermore, the Tax Court generally cannot consider a motion to vacate that is made after a decision becomes final. Abatti v. Commissioner, 859 F.2d 115, 118 (9th Cir. 1988), aff'g, 86 T.C. 1319 (1986). 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 filed their motion to vacate 172 days after the Order of Dismissal for Lack of Jurisdiction was entered in this case on June 1, 2023. Accordingly, the Court's decision was already final when petitioners filed their motion to vacate.
Once a decision becomes final, the Court's jurisdiction to revise or vacate that decision is severely limited. As discussed in Snow v. Commissioner, 142 T.C. 413, 419-420 (2014), as a general rule, the finality of a decision is absolute, with the few following exceptions: (1) where there was fraud on the Court, (2) where the Court never acquired jurisdiction to make a decision, and (3) where the Court needs to correct a clerical error in the decision discovered after the decision has become final. Petitioners have not shown that any of these exceptions apply to this case.
Upon due consideration, it is
ORDERED that petitioners' Motion to Vacate is denied.