Handbook III.D: Appeals from the Tax Court
D.C. Circuit Rules — Handbook, Part III. Commencing the Appeal
(See Fed. R. App. P. 13, 14.)
1. How Taken
These appeals are taken by filing a notice of appeal with the Clerk of the Tax Court in the District of Columbia. Filing by mail is permitted. The notice must identify the court to which the appeal is taken, the ruling being appealed, and the party who is appealing. The Clerk of the Tax Court notifies the other parties that a notice of appeal has been filed, but it is good practice for the party taking an appeal also to serve all other parties with a copy of the notice of appeal.
2. Timing
The notice of appeal must be filed within 90 days after entry of the decision of the Tax Court. If a timely notice is filed, any other party may take an appeal by filing a notice of appeal within 120 days after entry of the decision. A notice of appeal mailed and postmarked before the prescribed time expires, but received after it expires, is treated as timely under 26 U.S.C. § 7502.
A motion to vacate or revise a decision, timely filed under the Rules of Practice of the Tax Court, terminates the running of time for filing a notice of appeal from that decision. The new time begins to run for all parties from entry of an order disposing of the motion, or from entry of a new decision, whichever is later.