United States Tax Court

 Richard Patriot                      )
               Petitioner             ) 
                                       )
                                      ) 
                    vs.               )         Docket No. 11384-00
                                      )
 Commissioner of Internal Revenue,    )     Motion for Extension of Time
               Respondent.         
 )

Pursuant to Tax Court Rule # 25(c), Petitioner Patriot above hereby moves this court for an extension of time based upon the following grounds:

1.  District Counsel sent properly to Petitioner a number of discovery request, motions, etc. These are in good order and for the most part will be complied with by Petitioner. 

2.  However, at this time, the Petitioner is simply unable to respond and comply with this volume of pleadings.  Therefore Petitioner request an additional thirty (30) days to comply or respond to all of them. Petitioner Patriot needs more time to secure records, prepare his response to pleadings and retain counsel.

4). Petitioner Patriot is a working man, a pro se litigant, unschooled in law, unfamiliar with the procedures and needs more time to prepare his responses. The Supreme Court has ruled that pro se litigants are not held to the same procedural standards as highly trained attorneys.

5.  Petitioner has little computer skills, office skills, and ability to prepare his pleadings.  However, Petitioner, who is aware of his responsibilities of a pro se litigant, did hire competent clerical assistance that had ample computer and office skills.  Until recently, Petitioner filed all his responses and pleading in good order and on time.

 Petitioner knows what needs to be done and how to get it done.  That is not the problem. 

7.  Petitioner clerical assistant has notified him that due to cancer of husband and other family health issues, she is unable to complete the task she agreed to do and was compensated for.  Therefore the Petitioner needs more time to hire someone else. 

8. Petitioner filed timely and correctly his pleading in the beginning of this case.  Responded to some discovery timely and correctly.  Therefore, the Petitioner has shown that he is able to comply with the rules and respond to discovery timely.  

Petitioner makes this motion in good faith and is well aware of the sanctions against him if he does not comply with the Rules of this court.  Petitioner has the funds to hire another clerical assistant and file his pleading timely and correctly.  Petitioner does not have the funds to hire high priced Attorneys or CPA for this case.  Therefore he must proceed Pro Se.

9.  Due to no fault of his own, he was unable to file his pleadings timely.  His clerical assistant had major medical issues in her family and was unable to carry out known duties for which she was compensated. 

10. Therefore Petitioner request an extension of time for Thirty (30) or Sixty (60) days to file his required responses

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


_____________________                                         Date: March 22, 2007

Richard Patriot