Opinion
8174-20
09-09-2024
MARIKO MAMADOU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On July 10, 2020, correspondence from or on behalf of petitioner was filed as the Petition to commence the above-docketed case. This Petition did not bear petitioner's original signature. By Order served June 28, 2022, the Court directed petitioner to file a ratification of petition. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered March 3, 2023, this case was dismissed for petitioner's failure to ratify the Petition. Subsequently, on September 4, 2024, the court received from petitioner a Letter dated August 26, 2024, wherein petitioner requests that this case be reopened.
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." I.R.C. § 7481(a)(1). I.R.C. section 7483 provides that a notice of appeal may be filed within 90 days after a decision is entered. 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 March 3, 2023. The Court's decision thus became final in June of 2023, and cannot now 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.