John B. Patriot, Pro se )
Petitioner ) Docket No. 6000-00
v. ) 24000-00
) Motion for Reconsideration
Commissioner of Internal Revenue )
Responder )
Pursuant to Rule 161 of the Rules for Tax Court, Petitioner John B. Patriot, hereby files his motion for Reconsideration of the Order and Decision of Judge Maurice B. Foley dated August 30, 2006, based on the following reasons :
1. Petitioner timely filed his request for a due process hearing.
2. Petitioner kept his appointment with the IRS Council for a personal meeting with her to discuss pertinent laws, records, deductions, exemptions, and possible payment schedules.
3. Respondent refused to allow Petitioner to have meeting with her because he had a audio recorder. The Counsel had been properly notified that Petitioner was bringing recorder
as allowed by the law.
4. Petitioner make a reasonable offer to settle, but the Respondent refused to proceed with any offer.
5. Petitioner kept his Tax Court dates.
6. The Burden of Proof of any amounts of tax, penalties, and interest due was upon the Respondent.
7. The ONLY evidence given by the Respondent who
sought to have all declarations accepted as fact, are in fact hearsay,
not substantiated, lacking proper foundation, not certified, not notarized,
etc. These figures do not qualify for the business records acceptation to the
rules against hearsay.
8. Further, the Respondent failed to establish any valid relevance to the Case she cited,
Welch v. Helvering,
Commissioner of Internal Revenue, ( November
6, 1933), to the present cases.
9. Therefore, the honorable court must find in favor of the Petitioner because the Respondent has failed to make a proper claim. The Respondent must be required to cease any further actions in the present cases, and must provide the Petitioner with a personal face to face meeting as allowed by statute before any further action.
Certificate of Service: Petitioner does hereby certify that on this date, he sent properly a copy of this pleading to opposing counsel.
________________________________ Dated : _______________________
John B. Patriot, Pro se
October 10, 2006
Judge Maurice B. Foley
Ref : Motion for Reconsideration
of Decision and Order of August 30, 2006
Docket No. 6025-04
24893-04
Dear Judge Foley :
Enclosed you will find my referenced Motion for Reconsideration of the 2 Cases as stated. I will appreciate your favored review of these cases.
Sincerely,
John B. Patriot, Pro se
Petitioner
Enclosures :
Original and Copy
Certification of Mailing
Copy : Ms. Brenda Fitzgerald, Respondent,
Office of Chief Counsel, IRS