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petition until July 19, 2005. Petitioner 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
follows that the Court’s order of dismissal for lack of
jurisdiction in this case became final on January 25, 2006, 90
days after the order was entered.
To reflect the foregoing,
An appropriate order will
be issued.
6 See Rice v. Commissioner, T.C. Memo. 2006-236, Walther v.
Commissioner, T.C. Memo. 2006-247, Sprenger v. Commissioner, T.C.
Memo. 2006-248, Hoffman v. Commissioner, T.C. Memo. 2006-249, and
McMaster v. Commissioner, T.C. Memo. 2006-251, in each of 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 order of
dismissal for lack of jurisdiction.
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