Charles A. Cope v. Commissioner Internal Revenue Service

1 F.3d 1246 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Charles A. COPE, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70852. United States Court of Appeals, Ninth Circuit. * Submitted July 21, 1993. * Decided Aug. 3, 1993. Before BROWNING, TANG and NORRIS, Circuit Judges. 1 MEMORANDUM ** 2 Charles Cope appeals pro se the Tax Court's dismissal of his petition for redetermination of the Commissioner's determination of deficiencies in his federal income tax for the years 1985, 1986, and 1988. Because Cope's notice of appeal was untimely, we dismiss this appeal for lack of jurisdiction. 3 * The Tax Court entered its decision on March 25, 1992. Cope did not file his notice of appeal until December 21, 1992, long after the expiration of the 90-day period for filing such notices provided by 26 U.S.C. Sec. 7483 . His notice of appeal is therefore untimely and we lack jurisdiction over the appeal. Trohimovich v. Commissioner, 776…