- 10 -
grants the motion for leave, then the time for appeal is
extended. Manchester Group v. Commissioner, 113 F.3d 1087, 1088
(9th Cir. 1997), revg. T.C. Memo. 1994-604; Nordvik v.
Commissioner, 67 F.3d 1489, 1492 (9th Cir. 1995), affg. T.C.
Memo. 1992-731; Stewart v. Commissioner, supra at ___ (slip op.
at 14). However, if the motion for leave is not granted, the
motion to vacate cannot be filed. If the motion to vacate is not
filed, the appeal period is not extended, and the order of
dismissal for lack of jurisdiction is final. The filing of a
taxpayer’s motion for leave to file a motion to vacate does not
extend the time for appeal unless the Court grants the motion for
leave and permits the filing of the motion to vacate. Nordvik v.
Commissioner, supra at 1492; Stewart v. Commissioner, supra at
___ (slip op. at 15-16); Haley v. Commissioner, 805 F. Supp. 834,
836 (E.D. Cal. 1992), affd. without published opinion 5 F.3d 536
(9th Cir. 1993).8
Whether to grant petitioner’s motion for leave is
discretionary. Stewart v. Commissioner, supra at ___ (slip op.
at 5-6). However, a timely motion for leave, without more, is
not necessarily sufficient to persuade the Court to grant such
8 In Nordvik v. Commissioner, 67 F.3d 1489, 1492 n.2 (9th
Cir. 1995), affg. T.C. Memo. 1992-731, the Court of Appeals for
the Ninth Circuit expressly adopted the reasoning of the District
Court in Haley v. Commissioner, 805 F. Supp. 834 (E.D. Cal.
1992), affd. without published opinion 5 F.3d 536 (9th Cir.
1993).
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