Renee Francene Valdez v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 11-1097
RENEE FRANCENE VALDEZ,
Petitioner ─ Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent ─ Appellee.
Appeal from the United States Tax Court.
(3779-09)
Submitted: July 28, 2011 Decided: August 1, 2011
Before SHEDD, AGEE, and DIAZ, Circuit Judges.
Dismissed by unpublished per curiam opinion.
E. Scott Frison, Jr., Washington, D.C., for Appellant. Gilbert
Steven Rothenberg, Deputy Assistant Attorney General, Arthur
Thomas Catterall, Christine Durney Mason, Curtis Clarence Pett,
David I. Pincus, UNITED STATES DEPARTMENT OF JUSTICE,
Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

-- 1 of 2 --

2
PER CURIAM:
Renee Francene Valdez seeks to appeal the tax court’s
order denying her motion for attorney fees. We 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 (2006); 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. Griggs v. Provident
Consumer Disc. Co., 459 U.S. 56, 61 (1982).
The tax court’s order was entered on the docket on
October 15, 2010. The notice of appeal was filed on January 14,
2011. Because Valdez failed to file a timely notice of appeal,
and because this jurisdictional appeal period is not subject to
equitable tolling, see Bowles v. Russell, 551 U.S. 205, 213-14
(2007), we dismiss the appeal. We also deny Valdez’s motion for
judicial notice. We dispense with oral argument because the
facts and legal contentions are adequately presented in the
materials before the court and argument would not aid the
decisional process.
DISMISSED

-- 2 of 2 --