Opinion
15225-21
03-24-2023
RUDINA R. OBERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On January 28, 2022, the Court dismissed this case for lack of jurisdiction on the grounds that the petition was not filed within the time prescribed by the Internal Revenue Code. A copy of the Order of Dismissal for Lack of Jurisdiction was served to petitioner at the address of record petitioner provided in the petition filed to commence this case. That Order is now final. On March 6, 2023, petitioner submitted a letter, which the Court filed as a Motion to Vacate. Petitioner provided a new address in that letter.
Unless the Court permits otherwise, a motion to reconsider or to vacate generally must be filed within 30 days after the entry of the Court's decision. See Rules 161 and 162, Tax Court Rules of Practice and Procedure. The disposition of a motion to vacate or revise a decision rests within this Court's discretion. See, e.g., Vaughn v. Commissioner, 87 T.C. 164, 166-167 (1986). A motion to reconsider or to vacate typically is not granted in the absence of substantial error or unusual circumstances, such as mistake, inadvertence, surprise, excusable neglect, newly discovered evidence, or fraud. Knudsen v. Commissioner, 131 T.C. 185 (2008); Brannon's of Shawnee, Inc. v. Commissioner, 69 T.C. 999 (1978). None of those factors appear present in this case. The Court dismissed this case for lack of jurisdiction because the petition was not timely filed.
In view of the foregoing, it is
ORDERED that petitioner's address in the Court's record shall be changed to the address provided in petitioner's Motion to Vacate. It is further
ORDERED that petitioner's Motion To Vacate is denied. It is further
ORDERED that, along with a copy of this Order, the Clerk of the Court shall serve on petitioner a copy of the Order of Dismissal for Lack of Jurisdiction issued January 28, 2022.