UNITED STATES TAX COURT 
                                                                  WASHINGTON , D.C. 20017 



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

On October 6, 2008, respondent filed a Motion to Review Sufficiency of Petitioner's Response to Respondent's Request for Admissions (Motion to Review) and a Motion to Compel Responses to Respondent's Interroatories (Motion to compel). By order dated October 10, 2008, petitioner was directed, on or before October 24, 2008, (1) to submit an amended response to Respondent's Reequests for Admission in which she admitted or denied the matters to which she had raised a Fifth Amendment objection, and (2) to submit answers to Respondent's Interrogatories.

On October 27, 2008, The court received a document from petitioner entitled Opposition To Respondent's motion to Review Sufficiency of Petitoner's Response too Respondent's Reequest for Admissions. Because petitoner had not been ordered to respnd to respndent's Motion to Reveiw,a dn the Court had in any event already acted upon the motion in its Order of October 10, 2008, petitoner's document was filed as petitioner's Motion For Reconsideration of 10-10-08 Order, and denied.

On October 29, 2008, the Court received a document from petitioner entitled Opposition to Respondent's motion to Compel Responses to Respndent's Interrogatories (Interrogatories Opposition) and on October 30, 2008, the court Received petitoner's Motion to Vacate directed at the Court's Order of October 10, 2008. As with petitoner's submission discussed above, the Interrogatories Opposition was not sought by the Court and in any event was submitted after the Order of October 10, 2008, granting respondent's Motion to Compel was issued. Both the Interrogatories Opposition and the Motion to Vacate merely reiterated petitioner's Fifth Amendment claims that the Court found meritless in its Order of october 10, 2008. Respondent's request for sanctions under Rule 104 in his Motion to Compel remains pending. petitoner has not complied with the Court's Order of October 10, 2008. Petitioner is hereby warned that her refusal to answer interrogatories or to respond to requests for admission on the basis of her meritless Fifth Amendment claims may result in sanctions.

The foregoing considered, it is ordered that the Clerk shall file the document entitled Opporsiton to Respondent's Motion to Compel Responses to Respondent's Interrogatories, as of the date received, as petitoner's second Motion for Reconsideration of 10-10-08 order.

it is further

Ordered that petitioner's Second Motion For Reconsideration of 10-10-08 order is hereby denied.

Ordered that the Clerk shall file petitioner's Motion to Vacate, as of the date received, as petitioner's Motion to Vacate 10-10-08 Order. It is further

ordered that petitioner's motion to Vacate 10-10-08 Order is hereby denied. It is further

Ordered that respondent's request for sanctions in his Motion to Compel Responses to Respndent's Interrogatories is hereby calendared for a hearing at the Las Vegas Trial Session commencing at 10:00 a.m., November 17, 2008, in Room 690, Alan Bible Federal Building, 600 Las Vegas Boulevard, South, Las Vegas, Nevada. This Order consitiutes official notice thereof to the parties.

This case remains calendared for trial at the Las VEgas Trial Session. Accordinglyl, the parties should be prepared for trial without regard to the disposiiton of Responden't request for sanctions: that is , each party shoudl be prepared to presnet his or her evidence at trial notwithstanding the pssibility that the sanctions requested by respondent may be imposed.

Dated Nov. 5, 2008 Judge Gale