Debra Patriot, Pro se
1776 Patriot Way
Hephzibah, GA 00000

The Honorable Judge Wells
400 Second St N.W.
Washington, DC

Ref : Motion for Reconsideration and New Trial of Decision and Order of March 19, 2008

Docket No. 00000-00

Dear Judge Wells:

Enclosed you will find my referenced Motion for Reconsideration and New Trial of the Case as stated.  I will appreciate your favorable review of this case.

Sincerely,

 Debra Patriot, Pro se
Petitioner

enc : United States Tax Court Petition
Original and Copy
Certification of Mailing

copy : Steven M. Webster, Respondent,
\Senior Attorney (SBSE)
Tax Court Bar No. WS0410
320 Federal Place, Room 509
Greensboro, NC 27401