Tschida v. Commissioner

Eighth Circuit

Tschida v. Commissioner

57 F. App'x 715

CourtCourt of Appeals for the Eighth Circuit

DecidedMarch 10, 2003

DocketNo. 02-3861

StatusPublished

Cited by2 cases

This text of 57 F. App'x 715 (Tschida v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tschida v. Commissioner, 57 F. App'x 715 (8th Cir. 2003).

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Opinion

PER CURIAM.

Perry Tschida appeals the tax court’s¹ dismissal of his amended petition for a lien or levy action under I.R.C. § 6320(c) or § 6330(d). Our de novo review persuades us that Tschida’s petition was untimely filed. See I.R.C. §§ 6330(d)(1), 7502; Bue-ford v. Resolution Trust Corp., 991 F.2d 481, 484 (8th Cir.1993) (standard of review). Because the untimely filing de[716]*716prived the tax court of jurisdiction, and because the court may consider its jurisdiction on its own motion, we conclude that the tax court properly dismissed the petition. See Commissioner v. McCoy, 484 U.S. 3, 7, 108 S.Ct. 217, 98 L.Ed.2d 2 (1987) (per curiam); Bueford, 991 F.2d at 485; Raymond v. Commissioner, No 2354-01L, 2002 WL 31371975, 2002 U.S. Tax Ct. LEXIS 48 at *5 & n. 3 (T.C. Oct. 22, 2002).

Accordingly, we affirm.

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PER CURIAM.

Perry Tschida appeals the tax court’s¹ dismissal of his amended petition for a lien or levy action under I.R.C. § 6320(c) or § 6330(d). Our de novo review persuades us that Tschida’s petition was untimely filed. See I.R.C. §§ 6330(d)(1), 7502; Bue-ford v. Resolution Trust Corp., 991 F.2d 481, 484 (8th Cir.1993) (standard of review). Because the untimely filing de[716]*716prived the tax court of jurisdiction, and because the court may consider its jurisdiction on its own motion, we conclude that the tax court properly dismissed the petition. See Commissioner v. McCoy, 484 U.S. 3, 7, 108 S.Ct. 217, 98 L.Ed.2d 2 (1987) (per curiam); Bueford, 991 F.2d at 485; Raymond v. Commissioner, No 2354-01L, 2002 WL 31371975, 2002 U.S. Tax Ct. LEXIS 48 at *5 & n. 3 (T.C. Oct. 22, 2002).

Accordingly, we affirm.

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57 F. App'x 715, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tschida-v-commissioner-ca8-2003.

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