Mitchell v. Comr., 283 Fed. Appx. 641 (10th Cir. 2008)

(court lacked jurisdiction to consider petitioner’s pro-se motion for reconsideration of Tax Court decision; motion untimely because post-mark date on envelope was more than 90 days after entry of Tax Court’s decision; under I.R.C. §7502(a)(1), postmark date on envelope is deemed to be the date of delivery to Tax Court).