Citation Codes Equivalent Citations citation codes Docket Number Civil Action No. 1:02CV-165. Motions Motion for judgments on pleadings : Granted Judges Thomas B. Russell See more information ... Smart Summary Please sign up to generate summary. X. NATHANIAL MOSLEY PLAINTIFF v. SECRETARY OF THE TREASURY, ET AL. DEFENDANTS. ORDER THOMAS RUSSELL, District Judge This matter is before the court on Defendants' Motion for Judgment on the Pleadings (Dkt. # 13). Plaintiff has filed a pleading titled "Plaintiff's Motion to Dismiss Defendants' Motion for Judgment on the Pleadings and Moves the Court for Summary Judgment." (Dkt. # 14). For the reasons that follow, Defendants' Motion is GRANTED. Plaintiff Mosley filed this action disputing his tax liabilities. Defendants argue that Mr. Mosley's complaint is barred by the applicable statute of limitations. Plaintiff had an administrative hearing and on November 18, 2002 was sent a "Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330." Under 26 United States Code Section 6330(d), Mr. Mosley had 30 days from the date of the determination November 18, 2002 to file an appeal. Mr. Mosley did not file his appeal to this court until December 23, 2002. Mr. Mosley argues that Sundays and Holidays should not be counted in the 30 days. However, it is a jurisdictional requirement that the appeal must be filed within 30 calendar days. See Moorhous v. Commissioner, 116 T.C. 263, 268-69 (2001); McCune v. Commissioner, 115 T.C. 114, 117 (2000). Therefore, this court is without jurisdiction. IT IS HEREBY ORDERED Defendants' Motion for Judgment on the Pleadings is GRANTED.