Opinion
3372-24
09-11-2024
DAVID P. SUTHERLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On February 26, 2024, petitioner filed the Petition to commence this case seeking review of a notice of deficiency dated January 29, 2024, issued to him for his 2021 tax year. On May 13, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the Petition was not ratified. On August 21, 2024, petitioner filed a Ratification of Petition.
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.) § 7481(a)(1). The notice of appeal must be filed within 90 days to be timely. I.R.C. § 7483. Petitioner ratified the petition 100 days after the Order of Dismissal for Lack of Jurisdiction was entered in this case on August 21, 2024. Accordingly, the Court's decision was already final when petitioner ratified his Petition.
Upon due consideration, it is
ORDERED that petitioner is advised that the decision is final.