United States Tax Court
WASHINGTON D.C. 

 Rabbi Ray               	)
Petitioner                      )
                                )  DOCKET# 26597-07
v.                              )      
                                )  Opposition To Motion To Dismiss 
Commissioner Internal Revenue   ) 
Respondent                      )

    Petitioner above named hereby files his Opposition To Motion To Dismiss For Lack of Jurisdiction dated January 8, 2008:

  1. Petitioner filed his Petition to the tax court in response to the Notice of Deficiency on time but somewhat incomplete and not fully explaining what he was doing. Taxpayer did not use the petition form on the tax court website. Petitioner has attached hereto or will mail separately a copy of his crude and procedurally incorrect petition to the tax court which he filed on or about October 1, 2007.
  2. Then on November 19, 2007 he filed his Amended Petition with the tax court but failed to properly inform the court that this was his amended petition to amend or clarify his previously filed Petition to the tax court.
  3. Taxpayer is a working man with little education and no computer skills. He hired a clerk typist to prepare his petition in July 2007. However, she was unfamiliar with the tax court rules. Therefore, taxpayer paid a second clerical assistant to file the petition form which is listed in the tax court website. However, that completed petition form was lost somehow until the middle of November.
  4. Petitioner finds the court process to be incomprehensible but he in good faith compiled with the requirements of the tax court and paid twice someone to prepare his pleadings. The rules and procedures of the IRS and the tax court are incomprehensible except to a few highly skilled attorneys. Taxpayer is impoverished and has no access to the tax professionals who can thread their way through that maze.
  5. Petitioner request that this court except his letter to the tax court as mentioned above as his timely filed petition and his petition filed November 19, 2007 as his Amended Petition.
  6. Petitioner in a phone call explained this very clearly to District council.

In conclusion taxpayer regrets that he does not have the legal skills to file a perfect petition but he in fact attempted in good faith to comply with the rules of this court.

Certificate of Service: I hereby certify that I sent properly a copy of this pleading to opposing counsel. 

______________________			January 25, 2008
Ray Patriot
Concord, NC 28027-0774436