Byron Hoffman - Page 9

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               Petitioner failed to file an amended petition or to pay the            
          required filing fee in accordance with the Court’s July 18, 2005,           
          order.  On October 17, 2005, the Court extended the time for                
          petitioner to file an amended petition and to pay the filing fee            
          until November 4, 2005.  Though petitioner paid the filing fee,             
          he failed to comply with the Court’s orders to file a proper                
          amended petition.  After his case was dismissed for lack of                 
          jurisdiction on December 7, 2005, petitioner waited until the               
          time for appeal was about to expire to file his motion for leave.           
               Petitioner has been afforded several opportunities and                 
          sufficient time to file his amended petition.  Petitioner has               
          repeatedly failed to comply with the Court’s orders, and he has             
          provided no reasonable excuses for his lack of compliance.  In              
          the exercise of our discretion and in the interests of justice,             
          we will deny petitioner’s motion for leave.7  It follows that the           
          Court’s order of dismissal for lack of jurisdiction in this case            








               7 See Rice v. Commissioner, T.C. Memo. 2006-236, Walther v.            
          Commissioner, T.C. Memo. 2006-247, and Sprenger v. Commissioner,            
          T.C. Memo. 2006-248, in each of which the taxpayer’s imperfect              
          petition, timing of filings, and failure to comply with the                 
          Court’s orders were similar, resulting in the denial of the                 
          taxpayer’s motion for leave to file a motion to vacate the order            
          of dismissal for lack of jurisdiction.                                      





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