- 9 - at 5-6). However, a timely motion for leave, without more, is not necessarily sufficient to persuade the Court to grant such motion. In deciding what action to take, “We are guided primarily by whether it would be in the interest of justice to vacate the prior decision. But, we also recognize that litigation must end at sometime.” Estate of Egger v. Commissioner, 92 T.C. 1079, 1083 (1989); Manchester Group v. Commissioner, T.C. Memo. 1997-576. Petitioner failed to file an amended petition or to pay the required filing fee in accordance with the Court’s November 10, 2005, order. On January 19, 2006, the Court extended the time for petitioner to file an amended petition and to pay the filing fee until February 9, 2006. Although petitioner eventually paid the filing fee, she failed to comply with the Court’s orders to file a proper amended petition. After her case was dismissed for lack of jurisdiction, petitioner waited until the time for appeal was about to expire to file her motion for leave. Petitioner has been afforded several opportunities and sufficient time to file her amended petition. Petitioner has repeatedly failed to comply with the Court’s orders, and she has provided no reasonable excuses for her lack of compliance. Therefore, in the exercise of our discretion and in the interestsPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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