Molina v. Comm'r of Internal Revenue

• Decision Date: 10 August 2022
• Docket Number: 9947-22S
• Parties: ALFREDO GUTIERREZ MOLINA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
• Court: U.S. Tax Court

ALFREDO GUTIERREZ MOLINA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 9947-22S

United States Tax Court

August 10, 2022

ORDER

Kathleen Kerrigan Chief Judge

On July 1, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. On July 20, 2022, petitioner filed a Notice of Appeal, in which petitioner seeks to appeal the decision of this Court entered on July 1, 2022.

Rule 13 of the Federal Rules of Appellate Procedure provides: "An appeal as of right from the United States Tax Court is commenced by filing a notice of appeal with the Tax Court clerk within 90 days after the entry of the Tax Court's decision." The Court has not yet entered a Decision in this case from which an appeal could be taken. Petitioners' Notice of Appeal is improper because it is premature.

Upon due consideration, it is

ORDERED that Petitioner's Notice of Appeal, filed July 20, 2022, is deemed stricken from the Court's record.

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