Charles Adams v. Commissioner of IRS

Filing

UNPUBLISHED PER CURIAM OPINION filed. Motion disposition in opinion--denying Motion for other relief [999800458-2] Originating case number: 015556-13 Copies to all parties and the district court/agency. [999828698]. Mailed to: C. Adams, M. Adams. [16-1043]--[Edited 05/20/2016 by SAW]

Appeal: 16-1043

Doc: 18

Filed: 05/20/2016

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UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

No. 16-1043

CHARLES DERECK ADAMS; MELINDA ELIZABETH ADAMS,
Petitioners - Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.

Appeal from the United States Tax Court.
(Tax Ct. No. 015556-13)

Submitted:

May 18, 2016

Decided:

May 20, 2016

Before SHEDD, DIAZ, and HARRIS, Circuit Judges.

Dismissed by unpublished per curiam opinion.

Charles Dereck Adams, Melinda Elizabeth Adams, Appellants Pro
Se. Gilbert Steven Rothenberg, Senior Attorney, Richard Farber,
Curtis Clarence Pett, UNITED STATES DEPARTMENT OF JUSTICE,
Washington, D.C., William J. Wilkins, INTERNAL REVENUE SERVICE,
Washington, D.C, for Appellee.

Unpublished opinions are not binding precedent in this circuit.

Appeal: 16-1043

Doc: 18

Filed: 05/20/2016

Pg: 2 of 2

PER CURIAM:
Charles Dereck Adams and Melinda Elizabeth Adams seek to
appeal

the

assessment
Adamses’

tax
of

2010

court’s

a

order

deficiency

federal

sustaining

and

income

penalty

tax

the

with

liability.

Commissioner’s
respect
We

to

the

dismiss

the

appeal for lack of jurisdiction because the notice of appeal was
not timely filed.
A notice of appeal from a decision of the tax court must be
filed

within

ninety

days

after

the

decision

is

entered.

26

U.S.C. § 7483 (2012); Spencer Med. Assocs. v. Comm’r, 155 F.3d
268, 269 (4th Cir. 1998).

The timely filing of a notice of

appeal is a jurisdictional requirement.

Bowles v. Russell, 551

U.S. 205, 213–14 (2007).
The tax court’s order was entered on the docket on August
26, 2015.

The notice of appeal was filed on January 12, 2016.

Because taxpayers failed to file a timely notice of appeal, and
because

this

jurisdictional

appeal

period

is

not

subject

to

equitable tolling, see Bowles, 551 U.S. at 214, we dismiss the
appeal.

We

dispense

with

deny
oral

the

Appellants’

argument

motion

because

the

to

compel

facts

and

and

we

legal

contentions are adequately presented in the materials before the
court and argument would not aid the decisional process.
DISMISSED

2