UNITED  STATES  TAX  COURT
                                            Washington, D. C.

 
      John  B.  Patriot,                       )
                      Petitioner               )   Docket  No.   2170x-xx
                                               )
                          v.                   )  Motion  for  Reconsideration                                                                                          )
     Commissioner of  Internal  Revenue,       )                                                                                                         
                      Respondent               )                                                                                         

Pursuant to Tax Court Rule 161, the court is petitioned for a new trial from the decision served April 16, 2008.

1. Petitioner is a Pro se litigate and is unschooled in law and taxes.

2. Taxpayer does not understand the Internal Revenue Code and Tax Court. However, taxpayer had with him an assistant to help with exhibits and paperwork. His clerical assistant was competent and able to manage Petitioner’s exhibits and pleadings.

3. However, the trial judge removed the clerical assistant, and the petitioner was unable to proceed properly.

4. The opposing counsel was a most able lawyer with years of experience. He had with him an even more experienced lawyer at the table next to him. Within arm’s reach he had 6 colleagues from the District Counsel’s office. Also nearby, he had dozens of experienced people and an IRS Agent to assistant him.

5. Yet, the inexperienced, uneducated tax victim had no one to help. This was an unfair advantage. Since petitioner was alone, he was unable to present his exhibits and documentations.

6. If I’m not allowed any assistance, why does the District Counsel have all his help ? (unfair advantage). Therefore, the Judge’s decision should be recalled and a new trial scheduled. Page 2 Rice v. Commissioner May 14, 2006

7. Petitioner has met the requirements, Section 7491 ( a ), and therefore, the burden of proof remains on the Respondent.

8. Petitioner has offered to settle out of court, and has cooperated totally with the opposing party; therefore, the burden remains with the Commissioner.

9. The opposing attorney did not offer any evidence of income. District Counsel had some unauthenticated heresay documents, but he failed to introduce them.

10. For the above reasons a new trial or reconsideration should be ordered.

__________________________________ Date ______________
 John B. Patriot, Pro se, 
 Hogansville, Georgia 30230 

Certificate of Service : I do certify that on this day I timely mailed properly a copy of this 
pleading to the opposing counsel. 

____________________________ Date ___________ 
John B. Patriot, Pro se Petitioner