Raymond v. Wizbowski Barbara Wizbowski v. Commissioner Internal Revenue Service

12 F.3d 1111 73 A.F.T.R.2d 94 -637 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Raymond V. WIZBOWSKI; Barbara Wizbowski, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70365. United States Court of Appeals, Ninth Circuit. Submitted Nov. 1, 1993. * Decided Nov. 29, 1993. 1 Before: KOZINSKI and O'SCANNLAIN, Circuit Judges; KELLEHER ** District Judge. 2 MEMORANDUM *** 3 Appellants Raymond and Barbara Wizbowski (the "Wizbowskis") seek to vacate a July 8, 1986 decision by the Tax Court assessing deficiencies against them for the 1977 and 1978 tax years (the "1986 Decision"). The Wizbowskis filed a motion for leave to file a motion to vacate this decision with the Tax Court. The Tax Court denied the Wizbowskis' motion. We have jurisdiction under 26 U.S.C. Sec. 7482 , and we affirm. 4 * Decisions of the Tax Court become final within ninety days where no appeal is taken. 26 U.S.C. Secs. 7481 , 7483. Because the Tax Court has…