Opinion
15861-21S
04-25-2024
PHU T. TRAN & HANH M. TRAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 5, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioners had failed to submit the filing fee. The Order of Dismissal informed petitioners 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 April 23, 2024, petitioners paid the 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. 111-12.
The Court's Order of Dismissal for Lack of Jurisdiction in this case was entered on August 5, 2022, and petitioners did not pay the filing fee until April 23, 2024 (i.e., 627 days later). Because petitioners did not pay the filing fee until after the Order of Dismissal 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 are informed that the decision in this case is final, and the case remains closed.