Opinion
18691-22
02-14-2023
DONNA SUE MOBBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 19, 2022, respondent filed the answer. On January 13, 2023, petitioner filed a Notice of Appeal, in which petitioner seeks to appeal the decision of this Court entered on October 19, 2022.
Rule 13 of the Federal Rules of Appellate Procedure provides: "An appeal as of right from the United States Tax Court is commenced by filing a notice of appeal with the Tax Court clerk within 90 days after the entry of the Tax Court's decision." The Court has not yet entered a Decision in this case from which an appeal could be taken. Petitioner's Notice of Appeal is improper because it is premature.
Upon due consideration, it is
ORDERED that petitioner's Notice of Appeal, filed January 13, 2023, is hereby deemed stricken from the Court's record.