United States Circuit Court of Appeals

For the Fourth Circuit

Richmond , Virginia

John C. Calhoun                              }

Appellant-Plaintiff                         } No. 05-1962 

                                            } 

Vs.                                         } Motion for the extension of time 

                                            } 

United States of America and                } 

Mark W. Everson, Commissioner               } 

of Internal Revenue                         } 

Appellee-Defendants                         } 

Pursuant to Federal Rules of Appellate Procedure Rule 26(b), Appellant-Plaintiff John C. Calhoun hereby files this motion for an extension of time based on the following reasons.

•  Calhoun filed his Notice of Appeal in U.S. District Court on August 29, 2005 and on September 6, 2005 Calhoun received notification from the U.S. Circuit Court of Appeals on the briefing schedule, noting that Appellant's informal brief is due on September 30, 2005.

•  Calhoun hereby requests that this Court extend the amount of time that Calhoun has to file his brief for sixty (60) days until November 30, 2005, or at least thirty (30) days until October 30, 2005.

•  Appellant pro se is formally untrained in the legal profession and has never prepared an appellate case before (and thus requires more time to prepare his brief), whereas Appellee has much experience and the unlimited resources of the federal government at its disposal.

•  The issues involve new law on Collections Due Process statute under I.R.C. 6330 which Calhoun understands has not been discussed by the Fourth Circuit, and in particular the Schulz II case which has not been discussed by any court in the country with respect to IRS judicial review requirements. Thus Appellant needs more time to prepare his case.

•  In the case of Haines v. Kerner 404 U.S. 519 (1972) the U.S. Supreme Court ruled that procedural rules should be relaxed for pro se litigants. Thus Appellant requests an extension of time to file his brief.

Certificate of Service : I do hereby certify that on this date I delivered properly a copy of this pleading to opposing counsel by regular U.S. mail.

Executed on September 23, 2005

Respectfully submitted,

___________________
John C. Calhoun pro se
P.O. Box 25
Greenville, SC 29616