David Rice - Page 1

                                 T.C. Memo. 2006-236                                  


                               UNITED STATES TAX COURT                                


                              DAVID RICE, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 19682-05L.         Filed November 2, 2006.                  


               David Rice, pro se.                                                    
               Lisa K. Hunter, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               RUWE, Judge:  This case is before the Court on petitioner’s            
          Motion to File Motion to Vacate Order of Dismissal for Lack of              
          Jurisdiction/Embodying Motion to Vacate Order of Dismissal for              
          Lack of Jurisdiction (hereinafter referred to as petitioner’s               
          motion for leave).  We must decide whether to grant petitioner’s            
          motion for leave.  Our action on petitioner’s motion for leave              





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