Opinion
21882-21
01-25-2024
NICHOLAS HESSION & PATRICIA HESSION, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 16, 2021, petitioners filed the petition to commence this case seeking review of a notice of deficiency dated June 1, 2021, issued to them for their 2018 tax year. On August 4, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On January 25, 2024, 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 more than 90 days after the Order of Dismissal for Lack of Jurisdiction was entered in this case on August 4, 2022. Accordingly, the Court's decision was already final when petitioners paid their filing fee.
Upon due consideration, it is
ORDERED that petitioners are advised that the decision is final.