Opinion
28270-21
06-30-2023
SCOTT R. MULLENBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 28, 2021, petitioner filed the Petition to commence this case seeking review of a notice of deficiency dated May 24, 2021, issued to him for his 2018 tax year. On August 29, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. Subsequently, on June 26, 2023, petitioner 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). A notice of appeal must be filed within 90 days to be timely. I.R.C. sec. 7483. Petitioner paid the filing fee 301 days after the Order of Dismissal for Lack of Jurisdiction was entered in this case on August 29, 2022. Accordingly, the Court's Order of Dismissal was already final when petitioner paid his filing fee.
Upon due consideration, it is
ORDERED that petitioner is advised that the decision is final, and the case will remain closed.