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.Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011