United States Tax Court 

Henry Patriot                           )
           Petitioner,                  )
                                        )     Docket Nos. 110xxx, 2080xxx
    v.                                  )      Motion for Rehearing
                                        )
CIR                                     )
           Respondent                   )
________________________________________)

Petitioner, hereby files this Motion for Reconsideration from the Court’s Order dated July 10, 2006, based on the following reasons:

1. Petitioner appreciates the Judge’s kind demeanor at the hearing and his consideration of this case.

2. The penalties in this case should be waived because Petitioner has complied with all of the proper procedures in Tax Court and none of his pleadings have any arguments or words associated with “tax protestors.” If Petitioner brought up these issues years ago or verbally, he hereby withdraws them.

3. The Internal Revenue Code is extremely complex and confusing. Petitioner, a loyal American Citizen has done his best to comply with the IRC and the IRS, but said things that the Tax Court and the IRS dispute. However, he did make great efforts and paid money for tax advice and did not realize this advice was unpopular with the IRS and Tax Court.

4. Petitioner Clearly stated that his house burned down and he did not have any records

Therefore, the penalties should be waived.

5. Also, the Judge penalized Petitioner $1500 under Section 6673, however the Court should withdraw this because Petitioner did not raise in his pleadings any frivolous or groundless positions. Further, Petitioner pleaded and begged the IRS for settlement in this case as is shown in his numerous letters to the IRS.

At said hearing, this court could clearly see that Petitioner was aged, feeble, confused and procedurally incorrect. The amount of money is not enough to hire a lawyer, even if Petitioner had money to retain council, which he does not. This Court was considerate enough of Petitioner to allow his clerical assistant to help him openly, which Petitioner appreciates. However, Petitioner was too old and confused to fully utilize the Court’s consideration.

6. This Court must admit that all of Petitioner’s pleadings in this case have been in the proper format and respectful to the honor and dignity of the court event though he has political opinions opposed to the IRS and its affiliates. As stated above, none of Petitioner’s pleadings before this administrative tribunal have raised any arguments classified as political.

7. Petitioner, an American citizen, has the Constitutional right to affiliate or join any political organization.

Petitioner requests that this court reconsider the penalties awarded for the reasons stated above.

8. Petitioner was entitled to his deductions for church donations which are relatively large, unreimbursed business expenses and finally to file as married head of household or to file jointly with his wife. However the court did not allow any of that because Petitioner’s papers were all destroyed in a house fire and he was too aged to present his papers correctly and he should not have to prove by documentary evidence what is well known and accepted. His wife did not file and he was entitled to receive some tax benefit for being married.

Further the IRS should have accepted his pleas to settle rather than bullying an aged citizen. If Petitioner had been able to receive credit for his church donations and his wife, he would not owe any taxes and not be required to file. This also means he would not have any penalties.

CERTIFICATE OF SERVICE: I do hereby certify on this date that a copy this pleading was sent properly to opposing counsel.

______________________                                  Date: July 27, 2006
Henry R. Patriot
Greenville, SC  29615