Unpublished Disposition, 897 F.2d 533 (9th Cir. 1990)

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US Court of Appeals for the Ninth Circuit - 897 F.2d 533 (9th Cir. 1990)

Oresti LODI; Tommie Jo Lodi, Petitioners-Appellants,v.COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

No. 88-7392.

United States Court of Appeals, Ninth Circuit.

Submitted Feb. 22, 1990.* Decided March 8, 1990.



Oreste Lodi appeals pro se the United States Tax Court's denial of his petition for redetermination of a tax debt.1  This court lacks jurisdiction to entertain Lodi's appeal. Because Lodi filed his notice of appeal more than 90 days after the Tax Court entered its decision, the appeal is untimely. See Clipper Exxpress v. Rocky Mountain Motor Tariff, 690 F.2d 1240, 1247 (9th Cir. 1983), cert. denied, 459 U.S. 1227 (1983). Lodi's motion for reconsideration before the Tax Court did not toll the time for appeal. See Trohimovich v. C.I.R., 776 F.2d 873, 875 (9th Cir. 1985).

The appeal is DISMISSED for lack of jurisdiction.


The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a) and Ninth Circuit Rule 34-4


This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Circuit Rule 36-3


Although Tommie Jo Lodi was a party to the Tax Court proceedings, she did not sign the notice of appeal. Because pro se appellants must personally sign the notice of appeal, this court lacks jurisdiction to decide any issues pertaining to Tommie Jo Lodi. See Carter v. C.I.R., 784 F.2d 1006, 1008 (9th Cir. 1986)