Jan McMaster - Page 3

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               I am asking your help in this matter.  I don’t know                    
               what my next step should be.  I believe the IRS is                     
               wrong and I want to protest.                                           
               Do I have to go to court over this?                                    
               How do I get a public defender?                                        
               Thank you for helping me.                                              
               This document failed to comply with the Rules of the Court             
          as to the form and content of a proper petition.  Petitioner also           
          failed to submit the required filing fee.  Nevertheless, on                 
          November 7, 2005, the Court filed petitioner’s document as an               
          imperfect petition regarding respondent’s notice of                         
          determination.  By order dated November 10, 2005, the Court                 
          directed petitioner to file a proper amended petition and to pay            
          the filing fee on or before December 27, 2005.  The order stated            
          that if an amended petition and the filing fee were not received            
          on or before December 27, 2005, the case would be dismissed.  By            
          order dated January 19, 2006, the Court extended the time for               
          petitioner to file a proper amended petition and to pay the                 
          filing fee until February 9, 2006.  Petitioner paid the filing              
          fee but failed to timely respond to the Court’s orders to file an           
          amended petition.  On March 27, 2006, the Court entered an Order            
          of Dismissal for Lack of Jurisdiction (order of dismissal).                 
               On June 26, 2006, 91 days after the order of dismissal was             
          entered, petitioner mailed to the Court two documents entitled              
          “Request Permission to File Motion to Vacate Order of Dismissal             






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