STATE OF SOUTH CAROLINA           }        IN THE UNITED STATES TAX COURT
                                  }        Judge Thomas B. Wells, Room 432, 400 Second St. N.W.
COUNTY OF GREENVILLE              }        WASHINGTON, DC 20217
                                  }
John C. Calhoun,                  }        Docket No. 937x-xx
                                  }	
           Petitioner,            }        REPLY TO MOTION TO SHOW CAUSE
                                  }
    vs.                           }
                                  }      
Commissioner of Internal Revenue, }        Trial Calendar: Columbia, SC
                                  }        Date: February 2, 2009, 10 a.m.
             Respondent.          }        Strom Thurmond Federal Building, Room 817
__________________________________}        1835 Assembly Street, Columbia, SC 29201

ATTORNEYS:
 
Petitioner: Pro Per                         Respondent: Steven M. Webster (TC Bar WS0410)

Petitioner respectfully replies to the Motion to Show Cause filed by Respondent on November 6, 2008 as follows:

1. Petitioner has not refused to reply to stipulations but has rather sent them on November 11, 2008. Petitioner notes that he has been traveling or living outside of the country extensively for the last several months.

2. Petitioner never received a copy of the aforementioned motion since it was mailed to an address in the United States and Petitioner has not been in the United States. He was advised of the con-tents of this Motion by a friend over the phone and by email.

3. Petitioner is financially ruined, unable to meet his obligations, and soon to declare bank-ruptcy. Due to the financial crisis he has chosen to live overseas and try to earn a living. He has no plans to return to the United States at present.

4. Therefore, Petitioner moves that this Court deny Respondent’s Motion and that all pend-ing actions be held in abeyance pending the forthcoming bankruptcy action in light of the fact that Peti-tioner will not be able to attend any hearings in the United States.

Certification of Service: I certify that I properly delivered a copy of this pleading to Opposing Counsel Steven M. Webster, Dept. of the Treasury, IRS Office of Chief Counsel, Small Business/Self-employed Division Counsel, 320 Federal Place, Room 509, Greensboro, NC 27401, by regular U.S. Mail on No-vember 11, 2008.

Executed on November 11, 2008, without prejudice:

John Calhoun,  pro per

Greenville, SC 29606