William A. Stewart - Page 3

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                                     Background                                       
               The primary issue we must decide is whether this Court has             
          jurisdiction to consider the substantive merits of petitioner’s             
          motion for leave to file his motion to vacate the Court’s order             
          of dismissal.                                                               
               On September 6, 2005, respondent sent to petitioner a notice           
          of deficiency for the taxable year ending December 31, 2003.  On            
          November 22, 2005, petitioner mailed to the Court a document in             
          which he stated:                                                            
               Tax Court,                                                             
               Please consider this my petitioning the amounts                        
               assessed against me in the included letter.  I have                    
               contacted the Dept. of Reconsideration and my                          
               congressman in regards to this matter.  I have NAV’s                   
               and stock purchase prices that I have sent to the IRS                  
               twice now.  Again please consider this my petitioning                  
               you as the letter said I must do before Dec. 5, 2005.                  
          Attached to this document was a copy of the notice of deficiency.           
          Petitioner’s document was received by the Court on November 28,             
          2005.  The document failed to comply with the Rules of the Court1           
          as to the form and content of a proper petition.  Petitioner also           
          failed to submit the required filing fee.  Nevertheless, the                
          Court filed petitioner’s document as an imperfect petition.                 



               1 Unless otherwise indicated, all Rule references are to the           
          Tax Court Rules of Practice and Procedure, and all section                  
          references are to the Internal Revenue Code.                                





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