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his 1985 year, and we added the following caution directed toward
1999:
Regarding 1999, the parties have filed status
reports indicating that petitioner, in contravention of
the Court’s September 16, 2004, order directing that an
administrative hearing before the Internal Revenue
Service Office of Appeals be held on or before
January 15, 2005, has refused to so meet. Petitioner
has apparently declined the offered hearing on two
principal grounds, i.e., that he wished first to
dispute or “appeal” the Court’s ruling as to 1985, and
that he was attempting to obtain funds to engage an
attorney.
To eliminate any possible misunderstanding, we
clarify that because the 1985 and 1999 years are
docketed as a single case, the Court must enter a
decision as to both years before any portion of the
opinion at T.C. Memo. 2004-208 will be subject to
appeal.[2] The Court will afford petitioner a final
opportunity to seek administrative resolution with
respect to 1999 by extending the date for an Appeals
Office hearing to March 31, 2005. However, we again
caution petitioner that should he not promptly take
advantage of this chance to be heard, either in person,
by telephone, or through correspondence, the Court
expects that respondent will issue a supplemental
notice of determination on the existing record and, if
such determination remains in dispute between the
parties, this case will then be set for trial as to
1999. If petitioner is presently unable to afford an
attorney, it is nonetheless his obligation to proceed
with alacrity in a pro se manner; the Court will
tolerate no further delay.
2 This general principle is applied by the Court of Appeals
for the Third Circuit, to which appeal in the instant case would
normally lie, absent issuance of an order making a determination
analogous to those made under Fed. R. Civ. P. 54(b) that a matter
is an appropriately final subject for appeal. N.Y. Football
Giants, Inc. v. Commissioner, 349 F.3d 102, 106-107 (3d Cir.
2003); see also sec. 7482(a)(2).
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