US TAX COURT 

Julie Patriot,                      )				  		 
                Petitioner,         )         DOCKET #30xxx
                                    )		                      
     v.                             )         Motion of Respondent for Leave to File
                                    )         Response to Petitioner's Motion to
Commissioner Internal Revenue,      )         Shift the Burden of Proof Out-of-Time
                Respondent.         )         
____________________________________)   

RESPONDENT hereby moves this Court for an Order granting the respondent leave to file a Response to the petitioner's MOtion to Shift Burden of Proof beyond the time established by the Court's Order of September 10, 2008.

In SUPPORT THEREOF, respondent respectfully states:

1. The petitioner, on September 9, 2008, filed a Motion to Shift Burden of Proof under I.R.C. § 7491.

2. The Court ordered the respondent to file a response to this Motion by September 22, 2008.

3. The issue of the burden of proof, including the basis for shifting the burden to the respondent with the petitioner's Motion in mind, were raised and discussed in the respondent's Pretrial Memorandum which was lodged with the Court and served on the petitioner on September 18, 2008. However, through inadvertence, the respondent failed to file a specific response to the petitioner's MOtion within the time set by the Court.

4. As indicated by the proposed Response which accompanies this Motion, the respondent submits that the petitioner's Motion to Shift the Burden of Proof is completely without merit. If nothing else, the petitioner has not filed her return for the year before the Court even after being specifically requested to do so by the respondent, yet is seeking to have the burden of proof shifted to the Commissioner in this matter.

5. Neither the petitioner nor the Court will be prejudiced or unduly burdened by allowing the respondent an opportunity to oppose the petitioner's Motion.

6. The respondent believes that the petitioenr will oppose the granting of this Motion.

WHEREFORE, the respondent respectfully requests that the respondent's Motion be granted.

Donald L. Korb
Chief Counsel
Internal Revenue Service

Date: September 24, 2008

Terry Serena
Senior Attorney
(Small Business/Self-Employed)
Tax Court Bar No. ST0069
Enquirer Bldg.
312 Elm St.
Suite 2300
Cincinnati, OH 45202-2727
(513) 263-4895

Of Counsel:
Thomas R. Thomas
Division Counsel
(Small Business/Self-Employed)
James E. Cannon
Acting Area Counsel
(Small Business/Self-Employed: Area 4)
Robert D. Kaiser
Associate Area Counsel
(Small Business/Self-Employed)

Certificate of Service

This is to certify that a copy of the foregoing RESPONDENT'S MOTION FOR LEAVE TO FILE RESPONSE TO PETITIONER'S MOTION TO SHIFT BURDEN OF PROOF OUT-OF-TIME was served on petitioner by mailing the same on September 24, 2008 in a postage paid wrapper.

Terry Serena
Senior Attorney
(Small Business/Self-Employed)
Tax Court Bar No. ST0069