IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

No. 18-60549

Summary Calendar

ANNAMALAI ANNAMALAI; PARVATHI SIVA ANNAMALAI, 

 Petitioners–Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, 

 Respondent–Appellee.

Appeal from a Decision of the 

United States Tax Court

TC No. 15887-13

Before DENNIS, CLEMENT, and OWEN, Circuit Judges.

PER CURIAM:*

Annamalai Annamalai and Parvathi Siva Annamalai appeal the denial 

of their third motion to vacate styled as a motion for relief from the judgment

under Rule of Civil Procedure 60(b). We previously held that the mandatory 

deadline for filing an appeal from the Tax Court decision in this case had

passed.1 Accordingly, we dismiss this appeal for want of jurisdiction. 

 

* Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not 

be published and is not precedent except under the limited circumstances set forth in 5TH 

CIR. R. 47.5.4.

1 See Annamalai v. Comm. Of Internal Revenue, 884 F.3d 530, 534 (5th Cir. 2018).

United States Court of Appeals

Fifth Circuit

FILED

April 11, 2019

Lyle W. Cayce

Clerk

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No. 18-60549

2

This is the second appeal from a 2016 Tax Court decision. The Tax Court 

initially assessed a deficiency and penalty in its June 23, 2016 order.2 

Appellants filed successive motions to vacate or revise the decision, which the 

Tax Court denied.3 We dismissed the appeal for want of jurisdiction, holding 

that “where a party files successive motions to vacate in the Tax Court which 

raise substantially the same grounds, only a ruling on the first motion to vacate 

restarts the 90-day time period to file an appeal of the Tax Court’s decision.”4 

We reserved the question of whether a successive motion to vacate that raises 

“substantially different” grounds for relief could restart the deadline for an 

appeal.5

Undeterred, appellants returned to the Tax Court and filed a third 

motion to vacate styled as a motion for relief from the judgment under Federal 

Rules of Civil Procedure 60(b)(6) and 60(d). The Tax Court denied the motion 

without opinion on April 30, 2018. Appellants mistakenly filed their notice of 

appeal with this court on July 6, 2018.6 Appellants further argue that the 

notice of appeal was filed as early as June 26, 2018, under the “prison mailbox 

rule.”7 The Tax Court docketed the notice of appeal on August 8, 2018, more 

than 90 days after the entry of the denial of the third motion to vacate.

Regardless of the precise date of the notice of appeal, it is too late to 

confer jurisdiction on this court. The deadline to file a notice of appeal was 90 

days after the Tax Court denied the first motion to vacate its decision on 

November 18, 2016.8 Rule of Appellate Procedure 13(a)(1)(B) allows additional 

 

2 See id. at 531. 3 Id.

4 Id. at 534. 

5 Id. at 533 n.8.

6 See FED R. APP. P. 4(d).

7 See Houston v. Lack, 487 U.S. 266, 276 (1988); FED R. APP. P. 4(c). 8 Annamalai, 884 F.3d at 533; FED R. APP. P. 13(a)(1)(B).

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No. 18-60549

3

time to notice an appeal if “a party makes a timely motion to vacate or revise 

the Tax Court’s decision.”9 Tax Court Rule 162 provides that a motion to 

vacate is timely if it is filed “within 30 days after the decision has been entered, 

unless the [Tax] Court shall otherwise permit.”10 

Appellants filed their third motion on April 18, 2018, almost two years 

after the tax court’s initial decision in June 2016. Even assuming appellants 

could file the motion within 30 days of the denial of their latest motion to vacate 

or revise, that deadline expired in January 2017. Nor is there any indication

that the Tax Court permitted this otherwise untimely motion. Accordingly, we 

need not decide whether this third motion to vacate the judgment raised 

substantially different grounds for relief, or whether such a motion, if timely,

could restart the deadline for noticing an appeal.

The fact that appellants styled their motion as a motion for relief from 

the judgment under Rule of Civil Procedure 60(b) does not change the result. 

The Tax Court is bound by the Tax Court Rules and may look to the Rules of 

Civil Procedure for guidance only when there is no applicable Tax Court Rule 

on the matter.11 There is an applicable Tax Court Rule on the matter, so the 

Rules of Civil Procedure do not apply.12 Appellants’ untimely third motion to 

vacate the Tax Court’s judgment cannot restart the time for appeals. 

IT IS ORDERED that Appellants’ Motion for Reconsideration, or in the 

Alternative to Correct and or Amend or Supplement the Record on Appeal, as 

a motion to Support Timeliness Claim, is DENIED as moot.

This second untimely appeal is DISMISSED. 

 

9 FED R. APP. P. 13(a)(1)(B).

10 TAX CT. R. 162.

11 TAX CT. R. 1(b). 

12 TAX CT. R. 162.

 Case: 18-60549 Document: 00514912128 Page: 3 Date Filed: 04/11/2019