Sharina White - Page 1

                                 T.C. Memo. 2006-252                                  


                               UNITED STATES TAX COURT                                


                            SHARINA WHITE, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1622-05L.          Filed November 16, 2006.                 

               Sharina White, pro se.                                                 


                                 MEMORANDUM OPINION                                   

               RUWE, Judge:  This case is before the Court on petitioner’s            
          Motion for Leave to File a Motion to Vacate the Order of                    
          Dismissal (hereinafter referred to as petitioner’s motion for               
          leave).  We must decide whether to grant petitioner’s motion for            











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