Opinion
2681-23
06-06-2024
JAMES H. PERSON III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 3, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to submit the filing fee. The Order of Dismissal informed petitioner that the Court would consider reinstating the case if the filing fee was paid within 30 days from the date of service of the Order. On May 31, 2024, the Court received and filed petitioner's First Amended Petition and Application for Waiver of Filing Fee.
Except for very limited exceptions, none of which applies here, this Court lacks jurisdiction once a decision becomes final within the meaning of I.R.C. section 7481. Stewart v. Commissioner, 127 T.C. 109, 112 (2006). 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." I.R.C. § 7481(a)(1). To be timely, a notice of appeal must be filed within 90 days after the decision is entered. I.R.C. § 7483. An order of dismissal for lack of jurisdiction is treated as the Court's decision. Stewart, 127 T.C. 111-112.
As noted, the Court entered the Order of Dismissal for Lack of Jurisdiction in this case on May 3, 2023. Because that Order of Dismissal is now final, the decision in this case cannot 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 in this case is final, and the case remains closed. It is further
ORDERED that the above-referenced Application for Waiver of Filing Fee is moot.