United States Tax Court
Washington, DC 20217 

Randy Patriot,                                          )
Petitioner                            			)       Docket No. 50090-08
v.                                                      )
Commissioner of Internal Revenue,                       )
Respondent                         			)

MOTION TO VACATE

Pursuant to Rule 161, Petitioner hereby files his Motion For Reconsideration from the Court’s Order dated May 20, 2009 based on the following reasons:

  1. The Petitioner submitted his expenses and deductions to the Dallas Appeals Office on October 19, 2008. These were correct. Petitioner was entitled to those deductions and medical expenses.

  2. Petitioner submitted those expenses and deductions using the Cohen Rule as he was entitled because of vandalism and theft of his records in his home. Records and documentation were not available to the Petitioner. /p>

  3. Petitioner is not in denial of Stipulation of Facts he signed on January 26, 2009. However Petitioner was under great stress from illness, high fever and medication while presentation of Stipulation of Facts took place in a small makeshift office outside of the Tax Court room during a short break. Petitioner admits that he might possibly have answered verbal questioning by District Counsel erroneously due to his medication and high fever condition.

  4. Petitioner answered the Stipulation of Facts honestly and truthfully to the best of his knowledge. Petitioner however could not remember all of the facts due to his age and physical illness as well as his lack of legal knowledge.

  5. Petitioner would remind the Tax Court that he is an elderly pro se litigant uneducated in Tax Law and Court Procedures, he was confused and fatigued from the 3 hour 130 mile drive to Dallas, Texas from his home. Driving conditions were poor, tiring and hazardous due to freezing rain.

  6. Petitioner has several serious ongoing and limiting health problems. Petitioner has additional expenses he wishes to submit and desires a speedy settlement with the IRS.

  7. Decision in this case is unwarranted and should be recalled. The penalty under IRC 6673 is unwarranted, unjustified and should be rescinded.

CERTIFICATE OF SERVICE: I hereby certify that on this date, I mailed properly a copy of this pleading to the Respondent at his or her proper mail addresses.

______________________________________ DATE: June 26, 2009
Randy Patriot
Bullard, TX 75757