Eleventh Circuit Notes Extension, Vacates Dismissal of Appeal

ANTHONY ITALO PROVITOLA, KATHLEEN A. PROVITOLA,
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.

IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT

Appeal of a Decision of the U.S. Tax Court

Before: NEWSOM, GRANT and LUCK, Circuit Judges.

BY THE COURT:

We hereby RECONSIDER, sua sponte, our August 20, 2020 order dismissing this appeal for lack of jurisdiction. To appeal the Tax Court's January 27, 2020 and January 29, 2020 decisions, Anthony and Kathleen Provitola would have ordinarily been required to file a notice of appeal within 90 days of the decisions, i.e., by April 26, 2020 and April 28, 2020, respectively. See 26 U.S.C. § 7483; Fed. R. App. P. 13(a)(1)(A). It has been brought to our attention, however, that in response to the COVID-19 pandemic, the Secretary of the Treasury, at the President's direction, extended the deadline for seeking review of Tax Court decisions, such that any appeal deadline falling between April 1, 2020 and July 14, 2020 was extended to July 15, 2020. See 26 U.S.C. §§ 7508(a)(1)(C), 7508A(a)(1). Thus, the Provitolas' appeal deadline was extended to July 15, 2020, and their July 4, 2020 notice of appeal was, therefore, timely to challenge the Tax Court's decisions. Accordingly, we have jurisdiction over this appeal, and our August 20, 2020 dismissal order is VACATED.