Jan McMaster - Page 10

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          of justice, we will deny petitioner’s motion for leave.6  It                
          follows that the Court’s order of dismissal for lack of                     
          jurisdiction in this case became final on June 26, 2006, 91 days            
          after the order of dismissal was entered.7                                  
               To reflect the foregoing,                                              
                                                  An appropriate order will           
                                             be issued.                               





















               6 See Rice v. Commissioner, T.C. Memo. 2006-236; Walther v.            
          Commissioner, T.C. Memo. 2006-247; Sprenger v. Commissioner, T.C.           
          Memo. 2006-248; and Hoffman v. Commissioner, T.C. Memo. 2006-249,           
          in each of which the taxpayer’s 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              
          Court’s order of dismissal for lack of jurisdiction.                        
               7 See supra note 4.                                                    





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