Opinion
16730-23
05-20-2024
HEATHER KEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 19, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served October 23, 2023, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order was received. By Order of Dismissal for Lack of Jurisdiction entered December 13, 2023, this case was dismissed for petitioner's failure to file an Amended Petition and pay the filing fee as directed by the Court.
Subsequently, on May 20, 2024, the Court received from petitioner payment of the Court's $60.00 filing fee.
Except for very limited exceptions, none of which applies here, this Court lacks jurisdiction once a decision becomes final within the meaning of section 7481 of the Internal Revenue Code (I.R.C.). Stewart v. Commissioner, 127 T.C. 109, 112 (2006). A reviewable decision of the Tax Court becomes final "Upon the expiration of the time allowed for filing a notice of appeal, if no such notice has been duly filed within such time". Sec. 7481(a)(1), I.R.C. Section 7483, I.R.C., provides that a notice of appeal may be filed within 90 days after a decision is entered. A nonreviewable decision, such as a disposition in a small tax case "S" proceeding, becomes final "upon the expiration of 90 days after the decision is entered". Sec. 7481(b), I.R.C. An order of dismissal for lack of jurisdiction is treated as the Court's decision. Stewart, 127 T.C. at 111.
The Court's Order of Dismissal for Lack of Jurisdiction in this case was entered on December 13, 2023, and thus became final in March of 2024. As noted above, petitioner did not pay the filing fee until May 20, 2024. Because petitioner did not pay the filing fee until after the Order of Dismissal for Lack of Jurisdiction had become final, the Court's decision in this case cannot be vacated. See, e.g., Golditch v. Commissioner, T.C. Memo. 2006-237. That being so, it is ORDERED that petitioner is informed that the decision is final, and this case remains closed.