Opinion
23927-22
05-02-2023
ARIELLE M. SCHWEBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 5, 2022, petitioner filed the petition to commence this case seeking review of a notice of deficiency dated August 29, 2022, issued to her for her 2020 tax year. On January 12, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On May 1, 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). The notice of appeal must be filed within 90 days to be timely. I.R.C. sec. 7483. Petitioner paid the filing fee 109 days after the Order of Dismissal for Lack of Jurisdiction was entered in this case on January 12, 2023. 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.