26 U.S.C. § 7483
Notice of appeal
Review of a decision of the Tax Court shall be obtained by filing a notice of appeal with the clerk of the Tax Court within 90 days after the decision of the Tax Court is entered. If a timely notice of appeal is filed by one party, any other party may take an appeal by filing a notice of appeal within 120 days after the decision of the Tax Court is entered.
Notes of Decisions
Cited in 100
cases (16 in the last 5 years), 1962–2025 · leading case: Peter Billingsley v. Comm'r of the Internal Revenue Serv., 868 F.2d 1081 (9th Cir. 1989).
Peter Billingsley v. Comm'r of the Internal Revenue Serv., 868 F.2d 1081 (9th Cir. 1989). “26 U.S.C. § 7483 . A motion to vacate must be filed “within 30 days after the decision has been entered, unless the Court shall otherwise permit.”
Eric N. Umbach v. Comm'r of Internal Revenue, Joseph D. Specking v. Comm'r of Internal Revenue, 357 F.3d 1108 (10th Cir. 2004). “Under 26 U.S.C. § 7483 and Fed. R.App. P. 13(a)(1), the ninety-day deadline to file a timely notice of appeal expired on May 2.”
William G. Nordvik Claire N. Nordvik v. Comm'r Internal Revenue Serv., 67 F.3d 1489 (9th Cir. 1995). “26 U.S.C. § 7483 . Once the decision becomes final, a tax court generally lacks jurisdiction to .”
Umbach v. Comm'r, 83 F. App'x 274 (10th Cir. 2003). “Under 26 U.S.C. § 7483 and Fed. RApp. P. 13(a)(1), the ninety-day deadline to file a timely notice of appeal expired on May 2.”
Myers v. Comm'r of Internal Revenue Serv., 928 F.3d 1025 (D.C. Cir. 2019). “Because Myers mailed his notice of appeal 106 days after the Tax Court's dismissal order, it would not be timely under those provisions. That mailing, however, occurred only 70 days after the Tax Court had denied his motion for reconsideration.”
Oakbrook Land Holdings, LLC v. Comm'r of Internal Rev., 28 F.4th 700 (6th Cir. 2022). “See 26 U.S.C. § 7483 . We have jurisdiction over the case under 26 U.”
Ben Abatti & Margaret Abatti v. Comm'r of the Internal Revenue Serv., 859 F.2d 115 (9th Cir. 1988). “26 U.S.C. § 7483 . The Tax Court held that its decision was final as to appellants because no appeal was taken within the allotted time.”
The Est. of Grace E. Lang, Deceased. Richard E. Lang v. Comm'r of Internal Revenue, 613 F.2d 770 (9th Cir. 1980). “The Commissioner asserts that, although the taxpayer would have had 120 days to cross-appeal the estate tax decision, it had only 90 days to appeal the gift tax decision.”
Sheldon Drobny & Anita Drobny v. Comm'r of Internal Revenue, 113 F.3d 670 (7th Cir. 1997). “26 U.S.C. § 7483 ; Fed.R.App.P. 13(a). Under Tax Court Rule 162, a motion to vacate or revise must be filed within thirty days after the Court’s entry of the decision.”
United States v. Charles Weiss, 52 F.4th 546 (3rd Cir. 2022). “See 26 U.S.C. § 7483 . The D.C. Circuit affirmed the Tax Court’s judgment, and Weiss petitioned for panel rehearing and rehearing en banc.”
John W. Roberts, Cheryl W. Roberts v. Comm'r of Internal Revenue, 175 F.3d 889 (11th Cir. 1999). “” 26 U.S.C. § 7483 (1994). With certain exceptions not relevant here, the decision of the Tax Court becomes final if no notice of appeal is filed within this 90-day period.”
Seaview Trading, LLC v. Comm'r, 858 F.3d 1281 (9th Cir. 2017). “JURISDICTION AND STANDARD OF REVIEW On March 11, 2015, the tax court issued an order dismissing Kotick’s petition for lack of jurisdiction.”
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