Perry Tschida, Appellant, v. Commissioner of Internal Revenue, Appellee.

United States Court of Appeals FOR THE EIGHTH CIRCUIT

Perry Tschida, Appellant, v. Commissioner of Internal Revenue, Appellee.

United States Court of Appeals FOR THE EIGHTH CIRCUIT

No. 02-3861

March 10, 2003

Appeal from the United StatesTax Court

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Submitted: February 19, 2003

Filed: March 10, 2003

Before McMILLIAN, MELLOY, and SMITH, Circuit Judges.

PER CURIAM.

Perry Tschida appeals the tax court's ¹ dismissal of his amended petition for a lien or levy action under I.R.C. ╖ 6320(c) or ╖ 6330(d). Our de novo review persuades us that Tschida's petition was untimely filed. See I.R.C. ╖╖ 6330(d)(1), 7502; Bueford v. Resolution Trust Corp. , 991 F.2d 481, 484 (8th Cir. 1993) (standard of review). Because the untimely filing deprived the tax court of jurisdiction, and because the court may consider its jurisdiction on its own motion, we conclude that the tax court properly dismissed the petition. See Commissioner v. McCoy , 484 U.S. 3, 7 (1987) (per curiam); Bueford , 991 F.2d at 485; Raymond v. Commissioner , No 2354-01L, 2002 U.S. Tax Ct. LEXIS 48 at *5 & n.3 (T. C. Oct. 22, 2002).

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¹ The Honorable Thomas B. Wells, Chief Judge of the United States Tax Court.

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Accordingly, we affirm.

A true copy.

Attest:

CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.

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