UNITED STATES TAX COURT 
                                                                  WASHINGTON , D.C. 20017 



STEPHANIE PATRIOT,                      )
                                        )
    Petitioner,                         )
                                        )
v.                                      )             Docket No.  28xxx-07 
                                        )
COMMISSIONER OF INTERNAL REVENUE,       )
                                        )
    Respondent.                         )
________________________________________)

ORDER

By order dated September 22, 2008, the court directed Petitioner to submit a second supplement to her Motion to Change Place of Trial describing the nature of the testimony anticipated from her witnesses in South Carolina and the relationship of that testimony to her position in this case.

On October 3, 2008, the Court received petitioner’s second supplement. On the previous day, the Court received a document from petitioner entitled Petitioner’s Response to Notice of Respondent’s Position Regarding Petitioner’s Motion to Change Place of Trial. Upon review of aforementioned submissions, the Court concludes that petitioner’s reasons are insufficient to justify a change in place of trial from Las Vegas .

Petitioner originally designated Las Vegas , Nevada , as the place of trial and still resides there. Petitioner states that the witness in South Carolina w hose testimony necessitates a change in Place of trial to Columbia , South Carolina , is “Dr. R. Clarkson”. Petitioner’s description of Dr. Clarkson’s testimony is too vague to establish that Dr. Clarkson has any personal knowledge of the facts underlying petitioner’s Federal income tax liability for 2001 through 2005. consequently, petitioner’s Motion to Change Place of Trial will be denied.

In consideration fo the foregoing, it is

Ordered that the Clerk shall file the document received from petitioner entitled Petitioner’s Response to Notice of Respondent’s Position Regarding Petitioner’s Motion to Change Place of Trial as Petitioner’s Report. It is further

Ordered that petitioner’s Motion to Change Place of Trial, as supplemented, is hereby denied.

This case remains calendared for trial at the Trial Session of the Court commencing November 17, 2008, in Las Vegas, Nevada.

Dated October 9, 2008