US TAX COURT
WASHINGTON, DC

Marcus Patriot				)    DOCKET # 6636-00
Petitioner				)
					)    MOTION FOR LEAVE
					)    TO FILE MOTION TO 
V.					)    VACATE 
Commissioner Internal Revenue  		)
Respondent				)

Petitioner Marcus Patriot hereby files his Motion for Leave to File Motion to Vacate.

1. Judges decision in this particular case was entered on May 7 2008.
2. PPetitioner’s Motion for Reconsideration was filed on May 21, 2008 but was returned with the Judges directions that a Motion to Vacate must first be filed and granted before the Motion to Reconsider could be considered.
3. The Petitioner then filed a Motion to Vacate with the court, (pursuant to Judge’s direction), on June 17, 2008. Well within 30 days of the previous Judges direction, only to have it returned saying it was too late and that one original and four (4) copies should have been submitted and that a separate Motion for Leave to File Motion to Vacate must be filed. /li>
4. Petitioner is hereby submitting an original and four (4) copies of a “ Motion for Leave to File Motion to Vacate” and a copy of same to opposing counsel.
5. Therefore, Petitioner requests from this Court that it grant permission to file the attached Motion to Vacate.

Petitioner is not lawyer, not a CPA, and is not trained in the tax law. He does not understand Internal Revenue laws or procedures. The Tax code is very complex and confusing and the Petitioner did the best he could and tried to follow the correct procedure. Now, with the Judges direction, the Petitioner believes he has done so.

FFor the reasons outlined above, petitioner requests that this Court grant him leave to file the attached Motion.

Certificate of Service: I do hereby certify that I properly seint a copy of this pleading to opposing counsel on this date.

___________________________    Date 07/09/2008

Marcus Patriot 
Gastonia NC 28054