D.C. Circuit Dismisses Appeal of Small Tax Case Decision
Wilson, Dreck Spurlock v. Commissioner
- Case NameDreck Spurlock Wilson v. Commissioner
- CourtUnited States Court of Appeals for the District of Columbia Circuit
- DocketNo. 17-1225
- JudgePer Curiam
- Parallel Citation2018-2 U.S. Tax Cas. (CCH) P50,303
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2018-27001
- Tax Analysts Electronic Citation2018 TNT 126-31
Wilson, Dreck Spurlock v. Commissioner
Dreck Spurlock Wilson,
Appellant
v.
Commissioner of Internal Revenue Service,
Appellee
United States Court of Appeals
FOR THE DISTRICT OF COLUMBIA CIRCUIT
BEFORE: Wilkins and Katsas, Circuit Judges; Sentelle, Senior Circuit Judge
ORDER
Upon consideration of the court's order to show cause filed March 5, 2018 and the response thereto, it is
ORDERED that the order to show cause be discharged. It is
FURTHER ORDERED that this appeal be dismissed. Pursuant to 26 U.S.C. § 7463(b), a decision entered in a “small tax case,” that is, one involving $50,000 or less, “shall not be reviewed in any other court.” Because this is an appeal from a decision entered in a small tax case, the appeal must be dismissed for lack of jurisdiction. Moreover, “[r]eview 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.” 26 U.S.C. § 7483 (emphasis added); see also Fed. R. App. P. 13(a)(1)(A). Appellant did not file a notice of appeal until October 19, 2017, 147 days after entry of the Tax Court's decision on May 25, 2017. This appeal is therefore untimely.
Pursuant to D.C. Circuit Rule 36, this disposition will not be published. The Clerk is directed to withhold issuance of the mandate herein until seven days after resolution of any timely petition for rehearing or petition for rehearing en banc. See Fed. R. App. P. 41(b); D.C. Cir. Rule 41.
Per Curiam
FOR THE COURT:
Mark J. Langer, Clerk
BY: Robert J. Cavello
Deputy Clerk
- Case NameDreck Spurlock Wilson v. Commissioner
- CourtUnited States Court of Appeals for the District of Columbia Circuit
- DocketNo. 17-1225
- JudgePer Curiam
- Parallel Citation2018-2 U.S. Tax Cas. (CCH) P50,303
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2018-27001
- Tax Analysts Electronic Citation2018 TNT 126-31