Richard Patriot
Madison, GA 30650

Honorable Judge Mary Ann Cohen
United States Tax Court,
400 Second Street NW,
Washington, DC 20217-0002

RE: Richard Patriot vs. Commissioner, Docket # 11384-XX

Judge Cohen,

I appeared before you on April 23/2007. I want to thank you for your kind consideration and council in this matter, and to let you know that I appreciate your fair judicial demeanor.

I am a pro se petitioner with no legal education, limited other education, and virtually no computer skills. I am a working man who drives truck for a living to support my children and my father. However, I took the time to learn the rules and how to make proper presentation in your court.

You stated that I did not obey the rules because I did not know what they were. That is not true. I learned the rules but was late because of another reason. As I mentioned in my pleadings, I did not file one set of my papers on time because the person I had hired to do computer work for me had a serious family emergency where a family member required immediate hospitalization and an emergency colostomy because of cancer.

The District Council, on the other hand, is a highly educated, highly paid and experienced Tax Attorney. She knew she had to introduce wage statements yet showed up in court without them. She failed in her duty, wasting your time and mine.

I am entitled to an order and decision against the Commissioner, who failed to introduce ANY evidence into the record. If Judges allow such disregard of the rules, Tax Attorneys will not obey the laws and Judges will not be needed.

Yours,

Richard Patriot - Petitioner

Madison, GA 30650

CC District Counsel