Roscoe C. Webb, Jr. v. Commissioner Internal Revenue Service

68 F.3d 482 76 A.F.T.R.2d 95 -6897, 95-2 USTC P 50,584 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Roscoe C. WEBB, Jr., Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 94-70888. United States Court of Appeals, Ninth Circuit. Submitted Sept. 22, 1995. * Decided Oct. 12, 1995. 1 Before: HALL and RYMER, Circuit Judges, and FITZGERALD, District Judge. ** 2 MEMORADUM *** 3 Webb appeals from the tax court's denial of his motion to vacate its 1991 decision assessing a deficiency for the 1981 tax year. Webb argues that the court lacked jurisdiction to assess him because he had already entered into a closing agreement with the IRS in 1988 that determined his liability for 1981. Because Sec. 7121(b) governing closing agreements is not jurisdictional in nature and because Webb did not move to vacate the decision until it was final, we affirm the decision of the tax court denying his motion to vacate. I. 4 The jurisdiction of the Tax Court…