US TAX COURT
                                       Washington, DC
                                       
Debra G.                         )
             Petitioner,         )   Docket No. 2177X-XX
                                 )
    v.                           ) Motion for Husband to Represent Wife
                                 )
Commissioner of Internal Revenue )
             Respondent          )

Petitioner hereby files this Motion for Husband to Represent Wife dated March 13th, 2008.

In support thereof, Petitioner respectfully states:

1. At that hearing, I will request that my God-fearing husband Andrew D. , will speak for me and represent me. He is a student of these matters, as he has written all pleadings in this case, and is competent in this matter.

2. My family and I attend regularly New Life Christian Center in Augusta, where our daughter serves as a youth teacher and leader of youth worship. Our entire family studies God's Word on a regular basis, and my husband has a lay teaching ministry and has taught at a number of churches.

3. I am committed to our Lord Jesus Christ, and am not going to change my religious beliefs. God's Word says that husbands are the head of the household, and I am expected to follow my husband's guidance and direction in all matters. Eph 5:22 "Wives, submit to your husbands as to the Lord, because the husband is the head of the wife as also Christ is the head of the church".

Therefore I follow his direction. We have been married since March 14, 1991. I vowed that I would love, honor, and obey him. Neither Jesus, nor anyone else, has released me from this vow to this day. I must obey my husband, and my father, because God tells me so. However, I lost my father last year.

4. As I work out of town in the medical profession (and have for a number of years before I met my husband), my occupation requires a lot of traveling between facilities that is very time consuming, and I don't have time to do the preparation required to represent myself. Therefore, my husband handles tax matters. We do vote regularly, and I discuss political matters with my husband and follow his advice and direction in such areas.

5. Likewise, when I deal with court matters, my husband gives direction and I follow it. My husband is the head of our family and I am not permitted to enter into any covenant with any other man or woman. Only my husband can represent me in any political or court matters.

6. Due to my religious beliefs and commitments, I hereby appoint my husband as my attorney and spokesman. At the above hearing, my husband will stand up and speak for and represent me. I will send a more detailed explanation of my religious beliefs shortly.

Certificate of Service: I do certify on this date that a copy of this pleading was sent properly to opposing counsel.

__________________________              Date: March 13, 2008
Debra G.
Hephzibah , GA 30815