Byron Hoffman - Page 1

                                 T.C. Memo. 2006-249                                  

                               UNITED STATES TAX COURT                                

                            BYRON HOFFMAN, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12889-05L.         Filed November 14, 2006.                 
               Byron Hoffman, pro se.                                                 

                                 MEMORANDUM OPINION                                   

               RUWE, Judge:  This case is before the Court on petitioner’s            
          Motion for Leave to File Motion to Vacate (hereinafter referred             
          to as petitioner’s motion for leave).  We must decide whether to            
          grant petitioner’s motion for leave.  At the time the petition              
          was filed, petitioner resided in Oakland, California.1                      

               1 By order dated Oct. 17, 2005, the Court changed                      
          petitioner’s address to Hayward, California.                                

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