Task: songer_applfrom

What follows is an opinion from a United States Court of Appeals. Your task is to identify the type of district court decision or judgment appealed from (i.e., the nature of the decision below in the district court).

ORDER
BEFORE EDWARDS, ENGEL and MERRITT, Circuit Judges.
Taxpayers appeal from a judgment of the Tax Court dismissing taxpayers’ petition for redetermination of deficiency. The Tax Court dismissed on grounds that the petition was mailed one day later under 26 U.S.C. § 6213, which provides:
“Within 90 days . . . after notice of deficiency authorized in § 6212 is mailed . . the taxpayer may file a petition with the Tax Court for a redeter-mination of the deficiency.” (Emphasis added.)
The notice of deficiency to taxpayers was dated and mailed on April 30, 1976, and taxpayers’ petition for redetermination of deficiency was mailed on July 30, 1976, one day late under the statute. Therefore, the Tax Court ruled that it was without jurisdiction to redetermine the deficiency and we affirm. See Gradsky v. Commissioner of Internal Revenue, 218 F.2d 703 (6th Cir. 1954); DiViaio v. Commissioner of Internal Revenue, 176 U.S. App.D.C. 229, 232, 539 F.2d 231, 234 (1976). While the strict application of the 90-day rule may appear harsh on the surface, we should point out that taxpayers had an alternate means of challenging the Commissioner’s determination by paying the assessment and then suing for refund in the appropriate district court under 26 U.S.C. § 7422.
While we understand taxpayers’ argument that the best evidence of the date of mailing of the notice of deficiency would be the postmarked letter, that evidence, if it still exists, is solely within the control and possession of taxpayers and is not part of the record. The Commissioner has offered the next best evidence of mailing, namely, two receipts for certified mail bearing the date April 30, 1976.
On the basis of our review of the briefs and the record on appeal we therefore find that the issue below is unsubstantial and does not require oral argument. Rule 9, Rules of the United States Court of Appeals for the Sixth Circuit. Accordingly, it is ordered that the judgment of the Tax Court is hereby affirmed.

Question: What is the type of district court decision or judgment appealed from (i.e., the nature of the decision below in the district court)?
A. Trial (either jury or bench trial)
B. Injunction or denial of injunction or stay of injunction
C. Summary judgment or denial of summary judgment
D. Guilty plea or denial of motion to withdraw plea
E. Dismissal (include dismissal of petition for habeas corpus)
F. Appeals of post judgment orders (e.g., attorneys' fees, costs, damages, JNOV - judgment nothwithstanding the verdict)
G. Appeal of post settlement orders
H. Not a final judgment: interlocutory appeal
I. Not a final judgment: mandamus
J. Other (e.g., pre-trial orders, rulings on motions, directed verdicts) or could not determine nature of final judgment
K. Does not fit any of the above categories, but opinion mentions a "trial judge"
L. Not applicable (e.g., decision below was by a federal administrative agency, tax court)
Answer:

Answer: L