Jason Golditch - Page 4

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          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).                                  







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