Jason Golditch - Page 1

                                 T.C. Memo. 2006-237                                  


                               UNITED STATES TAX COURT                                


                            JASON GOLDITCH, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11944-05L.         Filed November 2, 2006.                  


               Jason Golditch, pro se.                                                


                                 MEMORANDUM OPINION                                   


               RUWE, Judge:  This case is before the Court on petitioner’s            
          Motion for Leave to File 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.  At all relevant times, petitioner resided in             
          Watsonville, California.                                                    






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