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Petitioner failed to file an amended petition or to pay the
required filing fee in accordance with the Court’s July 18, 2005,
order. On October 17, 2005, the Court extended the time for
petitioner to file an amended petition and to pay the filing fee
until November 4, 2005. Though petitioner paid the filing fee,
he failed to comply with the Court’s orders to file a proper
amended petition. After his case was dismissed for lack of
jurisdiction on December 7, 2005, petitioner waited until the
time for appeal was about to expire to file his motion for leave.
Petitioner has been afforded several opportunities and
sufficient time to file his amended petition. Petitioner has
repeatedly failed to comply with the Court’s orders, and he has
provided no reasonable excuses for his lack of compliance. In
the exercise of our discretion and in the interests of justice,
we will deny petitioner’s motion for leave.7 It follows that the
Court’s order of dismissal for lack of jurisdiction in this case
7 See Rice v. Commissioner, T.C. Memo. 2006-236, Walther v.
Commissioner, T.C. Memo. 2006-247, and Sprenger v. Commissioner,
T.C. Memo. 2006-248, in each of which the taxpayer’s imperfect
petition, timing of filings, and failure to comply with the
Court’s orders were similar, resulting in the denial of the
taxpayer’s motion for leave to file a motion to vacate the order
of dismissal for lack of jurisdiction.
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Last modified: May 25, 2011