STEWART v. COMMISSIONER

Docket No. 22510-05.

127 T.C. 109 (2006)

127 T.C. No. 8

WILLIAM A. STEWART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 3, 2006.


Attorney(s) appearing for the Case

William A. Stewart, pro se.

Edward F. Peduzzi, Jr., for respondent.


OPINION

RUWE, Judge:

This case is before the Court on petitioner's motion for leave to file a motion to vacate the Court's order of dismissal for lack of jurisdiction. At all relevant times, petitioner resided in Fayette City, Pennsylvania.

Background

The primary issue we must decide is whether this Court has jurisdiction to consider the substantive merits of petitioner's motion for...

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