[U] Adair v. Commissioner of Internal Revenue

MEMORANDUM* Two groups of taxpayers (""Casey/Cameron"" and ""Adair"") seek to intervene in two of fourteen test cases (Thompson and Cravens) that were tried before the Tax Court. In the motions to intervene, the taxpayers alleged, inter alia, that the settlements entered in the Thompson and Cravens cases did not adequately represent their interests. The Tax Court denied the motions to intervene. We affirm. The Tax Court's August 25 and 26, 1992 decisions entering settlement in the Cravens and Thompson cases, respectively, are final. 26 U.S.C. § 7481(a)(1); Fed. R. App. P. 13. The Tax Court lacks jurisdiction to vacate those decisions. Billingsley v. CIR, 868 F.2d 1081, 1084 (9th Cir. 1989). Because there is no case remaining in which the taxpayers can intervene, this appeal is moot.