UNITED STATES TAX COURT

           
   KEN PATRIOT,                           )           
       Respondent                         ) 
                                          )  Docket No. ____________
           v.                             )          
                                          )
   COMMISSIONER OF INTERNAL REVENUE,      )
       Petitioner                         )

MOTION TO SHOW CAUSE WHY PROPOSED FACTS IN EVIDENCE SHOULD NOT BE ACCEPTED AS ESTABLISHED

            THE PETITIONER MOVES, pursuant to the provisions of Tax Court Rule 91 (f), that the Court issue an Order to Show Cause requiring the Respondent, at the earliest practical time, to show cause why the facts and evidence set forth in the attached copy of the Petitioner proposed Stipulation of Facts, marked Exhibit A, should not be accepted as established for the purpose of this case.

            IN SUPPORT THEREOF, the Petitioner respectfully states:

  1. The Court held this case for trial at the Columbia, SC trial session which was held on ______________, and another trial is expected at unknown date. This motion is timely under the provisions of Tax Court Rule 91 (f) (1), which requires such motion to be filed not later than 45 days prior to the date set for the call of the case from a trial calendar.
  1. This case involves the petitioner’s liability for tax as set forth in the notices of deficiency. The Petitioner has set forth in Exhibit A, attached hereto, a proposed Stipulation of Facts along with Exhibits, in accordance with the requirements of Tax Court Rule 91(a). The Respondent has refused to stipulate to any facts or documents involved in this case.
  1. The Petitioner has set forth in Exhibit B, attached hereto, numbered in conformance with Exhibit A, the source or present location of the evidence on which each fact in Exhibit A is based.
  2. In compliance with the Proof of Service requirement of Tax Court Rule 91 (f) (1) (e) and pursuant to the provisions of I.R.C. 7455, a copy of this motion, together with the attachments, was served on petitioner by regular mail on below date as shown by the Certificate of Service signed by Petitioner.

WHEREFORE, it is prayed:

(1)   That this motion be granted and that the Court order the Respondent to show cause why the facts and evidence covered by this motion, set forth in exhibit A attached hereto, should not be accepted as established for the purpose of this case in accordance with Tax Court Rule 91 (f).

(2)   If the pursuant to the Order to Show Cause, the Respondent does not agree to accept to accept as established the facts set forth in attached Exhibit A, a hearing thereon be held at convenient date prior to next trial date.

CERTIFICIATE OF SERVICE:   I hereby certify that on this date below I sent properly a copy of this pleading properly to opposing counsel.

________________________          Date:_____________________

Ken Patriot, Pro Se

Address: