RICHARD PATRIOT                 )
Petitioner                      )
                                )Docket No 11384-06
V.                              )
                                )MOTION FOR SUMMARY JUDGEMENT 
COMISSIONER OF INTERNAL REVENUE )    
Respondent                      )

Petitioner Richard L. Clark hereby moves this court for a Summary Judgment based on the following reasons:

1. Tax Court hearing was held on April 26, 2007 in Atlanta GA, before The Honerable Mary Ann Cohen, Judge, US Tax Court. No decision has been filed.
2. Taxpayer was present and he had taken the time, as a working man, to learn to make a proper presentation in court. Clark spent much time and money to learn the rules and the TC procedures.
3. District Counsel Ms _____________________Fitzgerald is a highly-educated, highly-paid, experienced Tax Attorney who knows the TC rules and the Rules of Evidence. She is an expert on tax law and tax court procedure. She knew that she had to introduce wage statements on taxpayer or his w-2 /1099 forms and yet she showed up in court without them.

   At the end of the said hearing, this Court noted that the CIR’s counsel had not produced any wage/income reports and had not done her duty. This Court had no evidence introduced against taxpayer and should have dismissed the government’s case.

4. The District Counsel failed to introduce any evidence, wasting the court’s time and Clark’s. If Judges allow such disrespect and disregarding of the rules, Tax Attorneys will not obey the law and Judges will not be needed.

   In conclusion, for the reasons listed above, this court should grand the Petitioner’s Motion for a Summary Judgment.

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

____________________           Date:_________________ 
 Richard Lee Clark