Opinion
34930-21
12-14-2023
JEAN SEO-PARK & RAY YOUNG S. SEO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 15, 2021, a petition was filed to commence the above-docketed case. That petition was not executed with original signatures by petitioners or on petitioners behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. By Order served February 17, 2022, the Court therefore directed petitioners to ratify and affirm the previous filing of the petition herein. No response to the Court's Order was timely received. Hence, by Order of Dismissal for Lack of Jurisdiction entered October 21, 2022, this case was dismissed for petitioners' failure to ratify the petition as directed by the Court.
Subsequently, on December 11, 2023, petitioners filed a Motion To Vacate as well as a properly signed Ratification of Petition. The motion explained the circumstances and confusion that had led to the present situation, including simultaneous attempts by petitioners to deal with the matter administratively through the Internal Revenue Service (IRS) and judicially via this Court. They also indicated a belief that they had submitted a Ratification of Petition when it was requested in 2022.
Except for very limited exceptions, none of which applies here, this Court lacks jurisdiction once a decision becomes final within the meaning of section 7481 of the Internal Revenue Code (I.R.C.). 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." Sec. 7481(a)(1), I.R.C. To be timely, a notice of appeal must be filed within 90 days after the decision is entered. Sec. 7483, I.R.C. An order of dismissal for lack of jurisdiction is treated as the Court's decision. Stewart, 127 T.C. at 111.
The Court's Order of Dismissal for Lack of Jurisdiction in this case was entered on October 21, 2022, and thus became final in January of 2023. As noted above, petitioners did not file their Motion To Vacate and Ratification of Petition until December 11, 2023. Because petitioners did not submit these materials until after the Order of Dismissal for Lack of Jurisdiction had become final, the Court's 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 petitioners' Motion To Vacate is denied.