Haley

MEMORANDUM AND ORDER

This matter is before the court on cross-motions for summary judgment pursuant to Fed.R.Civ.P. 56. Jurisdiction is predicated on 28 U.S.C. § 1331 .

FACTS

On April 15, 1976, plaintiffs Allan S. Haley and Roberta J. Rowlands, filed an income tax return for the year ending December 31, 1975. Plaintiffs later agreed to extend the time within which any income taxes due for 1975 would be assessed. Accordingly, on June 29, 1983, the Internal Revenue Service mailed plaintiffs a Notice of Deficiency for income taxes paid in 1975. Plaintiffs responded by filing a timely petition in the United States Tax Court to contest the Notice of Deficiency. On July 19, 1990, the Tax Court entered a default judgment in favor of the Commissioner in the amount of $20,584.00.

On September 19, 1990, the Tax Court issued an order which clarified and reaffirmed the July 19, 1990 decision. That order explicitly stated that “[t]he issuance of this order does not affect the running of the time period set forth in sections 7481 and 7483 of the Internal Revenue Code.” On October 15, 1990, plaintiffs filed a Motion to File a Motion to Vacate the Tax Court’s July 19, 1990 Order. On the same…