Is U.S.C. § 7481(a)(2)(B) jurisdictional?

question presented is: : 1. Is U.S.C. § 7481(a)(2)(B), which applies the Supreme Court of the United States’ power to deny a taxpayer a certiorari writ to achieve United States Tax Court decision finality, jurisdictional? The United States Tax Court has held that 26 U.S.C. § 7481 authorizes a "fraud on the court" exception to the finality of its decisions. The D.C. Circuit Court of Appeals has not decided whether to recognize that statutory exception. Other Circuit courts recognize it. The second question presented is: 2. Must a party who moves the United States Tax Court for post-decision relief—while its decision is on review before this Court— satisfy the "fraud on the court" exception to U.S.C. § 7481(a)(2)(B) decision finality? , (1D) |