Marcia Neal v. Commissioner Internal Revenue Service

972 F.2d 1341 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Marcia NEAL, Petitioner, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent. Nos. 91-70341, 91-70465. United States Court of Appeals, Ninth Circuit. Submitted July 29, 1992. * Decided Aug. 10, 1992. Before TANG, BEEZER and KOZINSKI, Circuit Judges. 1 MEMORANDUM ** 2 Marcia J. Neal appeals the tax court's denial of her motion to vacate two decisions entered against her and her former husband in 1985. Neal contends primarily that the tax court judgment should be vacated because, as an innocent spouse, she should not be held liable for her husband's tax deficiencies. We review for an abuse of discretion, Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir.1988), and we affirm. 3 Tax court decisions become final according to detailed rules set forth at 26 U.S.C. § 7481 . A decision may become final by "expiration of the time allowed for filing a notice of appeal, if no such notice has been duly filed within…