John B. Patriot, Pro se ) Petitioner ) Docket No. 60000 ) 2400-00 V. ) ) Second Motion for Reconsideration Commissioner of Internal Revenue ) Respondent )
Pursuant to Rule 161 of the Rules for Tax Court, Petitioner John B. Patriot, hereby files his motion for Reconsideration of the Order and Decision dated August 30, 2006, and upon the (first) Reconsideration of the Order and Decision dated October 30, 2006, being received by the Petitioner on November 7, 2006, both Petitions being denied, all by Judge Maurice B. Foley. The present should be reconsidered for the following reason(s)
There is reason to believe that the Petitioner’s Administrative Rights have already been violated: (1) The position the IRS (Responder) takes is that the Petitioner has the burden of proof, whereas, the Petitioner believes the IRS has the burden of proof; (2) the Petitioner has not had a face to face meeting to discuss his initial concerns or possible solutions to disagreements with the IRS; (3) the IRS in all pertinent accusations has made unsubstantiated statements (hearsay) against the Petitioner which is not accepted by Business Records Acceptation Rules; (4) The Responder referred to a Court Case to support its position that is not relevant to the present Case.
Further, the Petitioner received a Certified Notice dated October 23, 2006 and received on October 26, 2006, from the Kansas City, Mo., Internal Revenue Service Office requiring him to communicate with that office to prevent him from being levied against or losing his Collection Hearing Rights; all while the Petitioner is still in Tax Court. The IRS has begun collection activities against the Petitioner for the tax year 2002.
The Petitioner requests that the Honorable Tax Court to find in favor of the Petitioner in the present Case and to also issue an order for the IRS to halt all collection activities until the Court has issued its final decision, order and mandate for the year 2002.
Certificate of Service: Petitioner does hereby certify that on this date, he sent properly a copy of this pleading to opposing council.
________________________________ Dated : _____________________
John B. Patriot, Pro se
1776 Patriot Way
Waterloo, USA