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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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Last modified: May 25, 2011