US TAX COURT
                                 WASHINGTON, DC 
 
Gordon J.                     )
       Petitioner             )    DOCKET #672xxx
                              )
   v.                         )    Motion for Leave  
                              )    to File Supplement to 
Commissioner Internal Revenue )    Second Amended Petition
       Respondent             ) 

Petitioner, Gordon J., pro se, pertinent to United States Tax Court Rule 41(a), submits this MOTION FOR LEAVE TO FILE SUPPLEMENT TO SECOND AMENDED PETITION for the following reasons.

1. The Petition in this case was filed with the Court on March 17, 2009. The first Amended Petition was filed April 17, 2009. The answer to that petition was filed on May 1, 2009. The answer to the Amended Petition was filed on June 25, 2009.

2. On September 8, 2009, Petitioner wrote his Second Amended Petition, and filed it with a Motion for Leave to file Second Amended Petition.

3. On September 14, 2009, Petitioner wrote his Supplement to Second Amended Petition, which is being lodged concurrently herewith. The Supplement of the Second Amended Petition is essential to an understanding of this case. It furnishes the particulars, which are specific to this case. Taxpayer filed the Petition timely, but there were problems with procedural irregularities, making the Petition unacceptable. Taxpayer is not a lawyer and is untrained in the procedures of Tax Court and was unable to file his Petition with specific particulars to his case due to procedural challenges he faced. As so many others, Petitioner files a Supplement which deals with his case, the facts and legal positions that are particular to it.

4. This Supplement explains Petitioner’s position, and he requests that the CDPH Notice of Determination be overturned and withdrawn, and the Court remand this case to Appeals Office and order the IRS to schedule a proper face-to-face hearing.

5. Respondent will not be prejudiced by the granting of this Motion because there is sufficient time prior to the trial of this case. Trial for this case is scheduled for October 19, 2009.

WHEREFORE, Petitioner respectfully requests that this Motion be granted and that the Supplement to Petition, which is being lodged concurrently herewith, be filed.

Certificate of Service: I hereby certify that on or about this date, I mailed properly a copy of this Motion for Leave to File Supplement to Second Amended Petition to the Respondent at Chief Counsel’s office at 950 Hampshire Road, East Pavilion, Thousand Oaks, CA, 91361-2819 as well as the Court Clerk at 400 Second St, NW, Washington, DC.

____________________                       Date: September 14, 2009
Gordon  J., pro se
Santa Barbara, CA 93120