US TAX COURT
                                                                     WASHINGTON, DC
  
Marian M.                              )                                                                                
                Petitioner             )      DOCKET # 171xxx
                                       )        
     v.                                )      
                                       )      Motion to Change Venue under Rule 140c
Commissioner Internal Revenue          )      
                Respondent             )          

Pursuant to Rule 140c Tax Court rules, Petitioner above-named hereby moves for a change in the location of the trial based on the following reasons:

1. This case is scheduled for trial in Oklahoma City, OK. Petitioner seeks to change the location of the place of trial to the tax court session in Columbia, SC.

2. Petitioner recently learned that her elderly uncle is experiencing several health problems, as well as an elderly aunt and an elderly cousin who are both requiring more attention on a regular basis. They all live in the vicinity of SC so it would be imperative for the petitioner to have the trial moved to SC.

3. The IRS has offices in Oklahoma, OK and Columbia, SC and would not be affected in anyway by the change of location.

4. In conclusion, Petitioner request that the trial be changed to Columbia, SC.

CERTIFICATE OF SERVICE: I hereby certify that on or about this date, I mailed properly a copy of this pleading to the Respondent at his or her proper mail addresses.

Date: January 20, 2007

________________________
Marian M.
Wichita, KS 67211