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that petitioner was liable for self-employment tax on the
nonemployee compensation, was liable for additional tax under
section 72(t) on the early IRA distribution, and was entitled to
a self-employment tax deduction. Respondent also determined that
petitioner was liable for additions to tax under sections
6651(a)(1) and (2) and 6654.
On December 24, 2003, petitioner’s imperfect petition was
filed. By order dated January 5, 2004, we ordered petitioner to
file a proper amended petition and pay the filing fee on or
before February 19, 2004. No response to the Court’s order was
received, and on April 26, 2004, we dismissed petitioner’s case
for lack of jurisdiction.
On July 29, 2004, we received and filed petitioner’s motion
for leave to file a motion to vacate the dismissal order out of
time and lodged his motion to vacate the order of dismissal.3 We
also received petitioner’s motion for leave to file an amended
petition out of time and petitioner’s amended petition. By order
dated August 16, 2004, we granted petitioner’s motion for leave
to file the motion to vacate, directed that the motion to vacate
be filed on that date, granted the motion to vacate, and vacated
our April 26, 2004, order of dismissal. In the August 16, 2004,
3Petitioner’s motion for leave to file a motion to vacate
the dismissal order was mailed to the Court in an envelope
bearing a postmark of July 26, 2004, and was therefore timely
filed. See Stewart v. Commissioner, 127 T.C. 109, 116-117
(2006).
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