Judith Walther - 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 year 1997, with                  
               Docket No. 10479-05L.  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 a Motion to Remand                  
               and Designation of Place of Trial concurrently with                    
               this motion.                                                           
               On April 20, 2006, 91 days after the order of dismissal was            
          entered, the Court filed the document as a “Motion for Leave to             
          File Motion to Vacate Order of Dismissal Embodying Motion to                
          Vacate Order of Dismissal”.  Contrary to the language in the                
          motion for leave, the Court received petitioner’s amended                   
          petition on April 26, 2006.                                                 




               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.                       




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