FILED
NOT FOR PUBLICATION SEP 21 2012
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U .S. C O U R T OF APPE ALS
FOR THE NINTH CIRCUIT
ALBER ISHAK; GEORGETTE HANNA No. 11-70230
SAID,
Tax Ct. No. 11633-10L
Petitioners - Appellants,
v. MEMORANDUM *
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted September 10, 2012 **
Before: WARDLAW, CLIFTON, and N.R. SMITH, Circuit Judges.
Alber Ishak and Georgette Hanna Said appeal pro se from the Tax Court’s
decision upholding the Commissioner of Internal Revenue’s (“CIR”) determination
to collect by levy unpaid federal income taxes for 1993, 1994, and 1995, as well as
*
This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
from the Tax Court’s decision denying them leave to file an untimely motion to
vacate. We have jurisdiction under 26 U.S.C. § 7482(a). We review for an abuse
of discretion the Tax Court’s denial of leave to file a motion to vacate. Abatti v.
Comm’r, 859 F.2d 115, 117 (9th Cir. 1988). We affirm.
The Tax Court did not abuse its discretion by denying taxpayers’ motion for
leave to file an untimely motion to vacate. See id. (“We will reverse for abuse of
discretion only if we have a definite and firm conviction that the Tax Court
committed a clear error of judgment in the conclusion it reached.”).
However, because taxpayers did not file a notice of appeal within 90 days of
the Tax Court’s decision upholding the CIR’s determination, we lack jurisdiction
to consider their challenges of that decision. See 26 U.S.C. § 7483; Fed. R. App. P.
13(a)(1); see also Fed. R. App. P. 13(a)(2) (only a “timely motion to vacate” tolls
the time to file a notice of appeal).
AFFIRMED.
2 11-70230