U.S. Tax Court
Washington, D.C
Joe Patriot )
Petitioner ) Order for Stay Pending Appeal
)
v. ) Docket No. XXXXXXX-XX
)
Commissioner of Internal Revenue )
Respondent )
This matter comes before me, upon request of Petitioner for a stay pending appeal of the order in U S Tax Court, which denied Petitioner his clerical assistant at trial which was held on ______________, in Columbia, S.C.
I find that Petitioner’s Rights would be violated unless a Stay is granted.
Upon consideration, it is
Ordered that a Stay be, and the same is hereby granted pending the hearing and determination of the Appeal, or until further Order of Court.
Signed : ___________________________ Dated : _________________
Thomas B. Wells, Judge, U S Tax Court
Order propounded by Petitioner
U.S. Tax Court
Washington, D.C
Joe Patriot )
Petitioner ) Motion for Stay Pending Appeal
)
v. ) Docket No. XXXXXXX-XX
)
Commissioner of Internal Revenue )
Respondent )
Petitioner above-named hereby requests a stay pending appeal:
1. Petitioner filed on ________ his Notice of Appeal in this case to U S Court of Appeals for the Eleventh Circuit.
2. The hearing in Tax Court was held on __________. The Honorable Thomas B. Wells, Judge-USTC signed an order against Petitioner on_______________. The order denied Petitioner his mandatory real hearing under IRC §6330 and removed the deferment of collections.
3. Petitioner is likely to prevail on appeal.
4. The grounds for appeals include:
A. Clerical assistant was present to help Petitioner. However, clerical assistant was removed from Petitioner’s table before hearing. No assistant was allowed for the pro se attorney, but retained lawyers can have a record keeper at the table beside him. A pro se is a lawyer for himself and has all the rights of a hired attorney
B. District Counsel presented no evidence of income, nor that a tax was due.
C. The removal of the 6330 stay was granted sui sponte by the court and not requested by District Counsel. Therefore Petitioner did not receive any notice and was unprepared to argue this issue or present witnesses/documents.
D. IRC 6330 provides very clearly that Petitioner is entitled to a collection hearing. The trial court erred by denying this.
5. Failure to grant the stay will allow the tax collectors to move into the enforced collections. This would deny Petitioner the money that he needs to live on and the use of his money. Taxpayer’s money lost to the tax service is generally irretrievable and the interest is permanently lost.
6. In conclusion, the Petitioner requests that this court stay the execution of said order for the reasons listed above.
Certificate of Service: I hereby certify that I have properly mailed on this date a copy of this Petition for Stay to the opposing counsel.
_______________________ Dated : _____________
Joe Patriot, Patriot pro se
Address
U.S. Tax Court
Washington, D.C
Joe Patriot )
Petitioner ) Notice of Appeal
)
v. ) Docket No. XXXXXXX-XX
)
Commissioner of Internal Revenue )
Respondent )
Notice is hereby given that Petitioner above-named hereby appeals to the U S Court of Appeals for the Eleventh Circuit from the order dated ___________ and the denial on ____________ of Petitioner’s Motion to Vacate, by the Honorable Thomas B. Wells, Judge-USTC
The grounds for the Appeal include:
A. The removal of Petitioner’s record keeper from the table beside him.
B. The sui sponte order revoking the automatic stay provisions of IRC 6330.
Certification of Service: I hereby certify that on this date I sent to the opposing counsel a copy of this pleading, postage prepaid, and properly addressed.
____________________________________ Dated : _________________
Joe Patriot, Petitioner Pro se
Address