Some petitioners, including in particular those who make frivolous legal arguments and appear pro se, may file a notice of appeal from any interlocutory ruling or order of the court that is neither a final decision nor order of dismissal of the case for lack of jurisdiction. As a general rule, after the decision of the Tax Court has become final, that court may not take further action absent fraud on the court or other recognized exception to the finality rule. Upon filing of a notice of appeal by either party, the Tax Court gives up its claim to jurisdiction of the case even though the appeal period has not expired. As a general rule, no motion pertaining to an opinion or decision of the Tax Court should be filed with that court after the decision of that court has become final under the provisions of section 7481, or after a notice of appeal to a court of appeals has been filed by either party. Motions for reconsideration are subject to approval at a high level and any necessary motion for leave to file out of time should accompany the underlying motion when submitted for review and approval. Guidance should be sought from APJP, Branch 3, on the extent to which a motion for leave may be necessary if moving for reconsideration of an order other than an opinion beyond the 30-day period. Rule 161, but the best practice is to file such motions within such 30-day period. Motions to reconsider orders other than opinions may not be technically subject to the 30-day time frame specified in T.C. The court cannot, however, extend the time within which a motion to vacate a decision may be filed beyond the time the decision otherwise becomes final. In cases in which a motion for reconsideration is anticipated but cannot be completed within the 30-day period described above, a motion to extend time within which to file a motion for reconsideration may be filed. A motion for leave to file out of time a motion for reconsideration of the opinionĪ motion for reconsideration of the opinionĪ motion for leave to file out of time a motion to vacate the decision
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |