In May 2005, the Moscow Meshchansky Court found Khodorkovsky and his partner Platon Lebedev guilty of tax evasion and grand fraud, and sentenced both to nine years in prison, a term that was later reduced to eight years. Khodorkovsky has now served three years of his sentence in a Siberian penal colony.
Lawyer Genrikh Padva said earlier the defense had appealed the Supreme Court "to overturn the verdict as unlawful and groundless."
Padva said he could not comment on the judge's refusal to hear the appeal, and that a decision on further appeals would be made after the court sends relevant documents.
"When we receive the ruling, we will discuss it with the defendant, and make a decision on whether to contest it," the lawyer said.
On January 23, 2006, the Meshchansky Court ruled that funds totaling more than $600 million in Russian bank accounts held by Khodorkovsky and Lebedev should be seized to clear multi-billion dollar back taxes owed by the now bankrupt Yukos oil company. The court also ruled that Khodorkovsky's personal accounts, totaling $47,210, should be transferred to the federal budget.
The Moscow City Court has rejected all appeals to review the case against Khodorkovsky and has said the ex-oligarch deserves the punishment.
Khodorkovsky is serving his sentence in the town of Krasnokamensk in eastern Siberia, while Lebedev is at a colony in the Arctic region of Yamalo-Nenets.
