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litigation must end at sometime.” Estate of Egger v.
Commissioner, 92 T.C. 1079, 1083 (1989); Manchester Group v.
Commissioner, T.C. Memo. 1997-576.
Petitioner failed to file an amended petition or to pay the
required filing fee in accordance with the Court’s June 9, 2005,
order. On October 13, 2005, the Court extended the time for
petitioner to file an amended petition and to pay the filing fee
until November 3, 2005. Although petitioner eventually paid the
filing fee, she failed to comply with the Court’s orders to file
a proper amended petition. After her case was dismissed for lack
of jurisdiction, petitioner waited until the time for appeal was
about to expire to file her motion for leave.
Petitioner has been afforded several opportunities and
sufficient time to file her amended petition. Petitioner has
repeatedly failed to comply with the Court’s orders, and she has
provided no reasonable excuses for her lack of compliance.
Therefore, in the exercise of our discretion and in the interests
of justice, we will deny petitioner’s motion for leave.6 It
6 See Rice v. Commissioner, T.C. Memo. 2006-236, in which
the taxpayer’s filings and failure to comply with the Court’s
orders were similar, resulting in the denial of the taxpayer’s
motion for leave to file a motion to vacate the Court’s order of
dismissal for lack of jurisdiction.
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Last modified: May 25, 2011