- 4 - Petitioner’s motion for leave and motion to vacate state in relevant part: MOTION FOR LEAVE TO FILE MOTION TO VACATE ORDER OF DISMISSAL FOR LACK OF JURISDICTION PETITIONER respectfully requests permission from the Court to file this motion to vacate “ORDER OF DISMISSAL FOR LACK OF JURISDICTION” for the tax year/s 2001, with Docket No. 11944-05L. PETITIONER also request [sic] leave from the court to accept PETITIONER’s amended petition. PETITIONER desires to dispute the RESPONDENT’s determination made with respect to PETITIONER’s income taxes for the tax year. MOTION TO VACATE ORDER OF DISMISSAL FOR LACK OF JURISDICTION PETITIONER respectfully requests that the Court vacate its Order of Dismissal for Lack of Jurisdiction and determine the case laid out by the PETITIONER’s Amended Petition, which will be filed concurrently with this motion. PETITIONER will also file Motion to Remand and Designation of Place of Trial concurrently with this motion. Petitioner submitted an amended petition concurrently with the motion for leave and the motion to vacate. On June 1, 2006, the Court filed petitioner’s motion for leave and lodged the motion to vacate and the amended petition. Discussion This Court can proceed in a case only if it has jurisdiction, and either party, or the Court sua sponte, can question jurisdiction at any time. Stewart v. Commissioner, 127 T.C. ___, ___ (2006) (slip op. at 6); Estate of Young v. Commissioner, 81 T.C. 879, 880-881 (1983).Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011