- 3 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011