UNITED STATES TAX COURT

Washington, D.C.

Randy Patriot                    )

Petitioner                                         )

)          Docket No. 10491-xx

v. )

)

Commissioner of IRS                       )

Respondent                                      )

MOTION FOR CONTINUANCE

Pursuant to Tax Court Rule No. 133, Petitioner above hereby moves this court for a continuance of the trial now scheduled for January 26, 2009 in Dallas, Texas based upon the following grounds:

1. Petitioner does not have enough time to fully prepare for trial on January 26, 2009 nor file his responsive pleading.  Therefore he is entitled to a continuance.

The information is all very lengthy and complicated to the Petitioner, and he is simply unable to read and study this material sufficiently as well as file his opposition prior to the upcoming trial.

2. Petitioner is a pro se litigant, a disabled senior citizen with limited education, no law education, and no education in IRS, legal language and tax court procedures.  Petitioner is hopelessly lost and overwhelmed.

District Counsel is highly paid, well educated in tax law, IRS and in tax court procedures.

Petitioner is at an extreme disadvantage.

3. Petitioner needs more time to prepare for trial and to locate additional witnesses.  Petitioner is uneducated in law, legal terminology, and is not familiar with tax court procedures.  The Supreme Court has ruled that pro se litigants are not held to the same procedural standards as highly educated and trained attorneys.  **Haines vs. Kerner 404US 519 (1972)

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

Kenneth Bressler,

4050 Alpha Road, 13^th floor

Dallas, Texas 75224

and to appeals officer:

Ms. Sabra G. Klein,

4050 Alpha Road, Suite 517

Dallas, Texas 75224

__________________________________________  Date:  December 12, 2008

Randy Patriot, Petitioner

Bullard, TX 75757