Peter M. Gaona v. Town & Country

1 The Honorable Thomas B. Wells, Chief Judge of the United States Tax Court.
United States Court of Appeals
FOR THE EIGHTH CIRCUIT
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No. 02-3861
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Perry Tschida, *
*
Appellant, *
* Appeal from the United States
v. * Tax Court
*
Commissioner of Internal Revenue, *
*
Appellee. *
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Submitted: February 19, 2003
Filed: March 10, 2003
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Before McMILLIAN, MELLOY, and SMITH, Circuit Judges.
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PER CURIAM.
Perry Tschida appeals the tax court’s 1 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; Bueford v. Resolution Trust Corp., 991 F.2d 481, 484 (8th Cir. 1993 ) (standard
of review) . Because the untimely filing deprived 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.

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3, 7 (1987) (per curiam); Bueford, 991 F.2d at 485; Raymond v. Commissioner, No
2354-01L, 2002 U.S. Tax Ct. LEXIS 48 at *5 & n.3 (T. C. Oct. 22, 2002).
Accordingly, we affirm.
A true copy.
Attest:
CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.

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