Opinion
10141-22
09-27-2023
MICHAEL WARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On September 7, 2022, 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 September 26, 2023, petitioner 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. 111-112.
The Court's Order of Dismissal for Lack of Jurisdiction in this case was entered on September 7, 2022, and thus became final on December 6, 2022. As noted above, petitioner did not pay the filing fee until September 26, 2023. Because petitioner 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 petitioner is informed that the decision is final, and this case remains closed.