Unpublished Disposition, 923 F.2d 863 (9th Cir. 1990)

MEMORANDUM^** 

Charles C. and Doris W. Tseng, appearing pro se, appeal the Tax Court's order denying their reconsideration motion. We have jurisdiction under 26 U.S.C. § 7482, and we affirm.

As an Article I court, the Tax Court's jurisdiction to grant equitable relief is strictly limited. Billingsley v. Commissioner, 868 F.2d 1081, 1084 (9th Cir. 1989). Accordingly, once a decision has become final, the Tax Court no longer has jurisdiction to consider a motion to alter it. Id. (Tax Court no longer has jurisdiction to consider motion to vacate or revise decision); Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988) (same). A decision of the Tax Court becomes final " [u]pon the expiration of the time allowed for filing a notice of appeal, if no such notice has been duly filed within such time." 26 U.S.C. § 7481. The time limit for filing a notice of appeal is 90 days after the decision has been entered. 26 U.S.C. § 7483.

In this case, the Tax Court's decision was entered and served on April 10, 1989. Because the Tsengs filed no notice of appeal, the decision became final 90 days later. See 26 U.S.C. § 7481. The Tsengs filed a "Petition for Reconsider" on May 30, 1990, more than ten months after the decision had already become final. The Tax Court denied the motion.

Because the Tax Court's decision had become final, the Tax Court lacked jurisdiction to hear the reconsideration motion. See Billingsley, 868 F.2d at 1084; Abatti, 859 F.2d at 117. The Tax Court's order is therefore affirmed.

AFFIRMED.