David Rice - Page 4

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          For Lack of Jurisdiction/Motion to Vacate Order of Dismissal for            
          Lack of Jurisdiction”, which states in relevant part:2                      
               REQUEST PERMISSION TO FILE MOTION TO VACATE ORDER OF                   
                    DISMISSAL FOR LACK OF JURISDICTION                                
               PETITIONER respectfully requests permission from the                   
               Court to file this motion to vacate “ORDER OF DISMISSAL                
               FOR LACK OF JURISDICTION” for the tax years 1999 and                   
               2001, with Docket No. 19682-05L.  PETITIONER also                      
               request [sic] leave from the court to accept                           
               PETITIONER’s amended petition.  PETITIONER desires to                  
               dispute the RESPONDENT’s determination made with                       
               respect to PETITIONER’s income taxes for the tax year.                 
               MOTION TO VACATE ORDER OF DISMISSAL FOR LACK OF                        
                                   JURISDICTION                                       
               PETITIONER respectfully requests that the Court vacate                 
               its Order of Dismissal for Lack of Jurisdiction and                    
               determine the case laid out by the PETITIONER’s Amended                
               Petition, which will be filed concurrently with this                   
               motion.  PETITIONER will also file Motion to Remand and                
               Designation of Place of Trial concurrently with this                   
               motion.                                                                
                                                                                     
          Petitioner mailed an amended petition in the same envelope as the           
          motion for leave.  These documents were received by the Court on            
          April 26, 2006, 93 days after the order of dismissal was                    
          entered.3  The Court filed petitioner’s document as a “Motion to            
          File Motion To Vacate Order of Dismissal for Lack of                        



               2 Except in limited circumstances that do not apply here,              
          Rule 54 generally requires motions to be separately stated and              
          not joined together.  We allowed the document to be filed here in           
          the interest of judicial administration but do not purport to               
          sanction the filing of joint motions in future cases.                       
               3 Petitioner also paid the filing fee.                                 






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