WALTHER v. COMMISSIONER

Docket No. 10479-05L.

92 T.C.M. 432 (2006)

T.C. Memo. 2006-247

Judith Walther v. Commissioner.

United States Tax Court.

November 14, 2006.


Attorney(s) appearing for the Case

Judith Walther, pro se.

Jeremy L. McPherson, for respondent.


MEMORANDUM OPINION

RUWE, Judge:

This case is before the Court on petitioner's Motion for Leave to File Motion to Vacate Order of Dismissal Embodying Motion to Vacate Order of Dismissal (hereinafter referred to as petitioner's motion for leave). We must decide whether to grant petitioner's motion for leave. At all relevant times, petitioner resided in Grass Valley, California.

Background

On May 3, 2005, respondent issued to petitioner...

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