Opinion
5302-24
09-17-2024
GAIL OTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 1, 2024, petitioner filed the petition to commence this case. On May 24, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On September 17, 2024, 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). The notice of appeal must be filed within 90 days to be timely. I.R.C. sec. 7483. Petitioner paid the filing fee more than 90 days after the Order of Dismissal for Lack of Jurisdiction was entered in this case on May 24, 2024. Accordingly, the Court's decision was already final when petitioner paid her filing fee.
Upon due consideration, it is
ORDERED that petitioner is advised that the decision is final.