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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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Last modified: May 25, 2011