Opinion
22217-19
09-21-2021
Mohsen Moore Khoshmood Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 16, 2019, petitioner filed the petition to commence this case seeking review of a notice issued to him for his 2016 tax year. On September 25, 2020, the Court entered an Order of Dismissal for Lack of Jurisdiction on the grounds that no notice of deficiency and no notice of determination concerning collection action was issued to petitioner for tax year 2016 that would confer jurisdiction on this Court. On August 6, 2021, petitioner filed a Motion To Vacate. Also on August 6, 2021, petitioner filed a First Supplement to 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. Petitioner filed his motion to vacate almost a year after the Order of Dismissal for Lack of Jurisdiction was entered in this case on September 25, 2020. Accordingly, the Court's decision was already final when petitioner filed his 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. Petitioner has not shown that any of these exceptions apply to this case.
Upon due consideration, it is
ORDERED that petitioner's Motion To Vacate, as supplemented, is denied.
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