United States Court of Appeals
For the Fourth Circuit

Marcus Patriot				)       Appeals Court No. _________ 
Petitioner, Pro se                      )       Tax Court Docket No. 6636-00
v.                                      )
Commissioner of Internal Revenue        )
Respondent                              )

Petition for Stay Pending Appeal

Petitioner Marcus Patriot hereby files his Petition for Stay Pending Appeal.
1.Petitioner filed on July 4, 2008 his Amended Notice of Appeal in this case for the Fourth Circuit.
2. The hearing in Tax Court was held on March 21, 2008. The Honorable Thomas B. Wells, Judge - USTC, signed an order against Petitioner on May 6, 2008. The order denied Petitioner his rights under the U. S. Tax Court Rules.
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 the Petitioner’s table before the hearing. No assistant was allowed for the Pro se attorney, but retained lawyers can have a record-keeper at the table beside him/her. A pro se is a lawyer for himself and has all the rights of a hired attorney.
B. Petitioner was unable to proceed properly with his presentation in Tax Court
without his clerical assistant.
C. Petitioner had properly issued a subpoena to a witness that was present at the hearing. This witness was there to prove to the court that the petitioner had very little if any tax due. The subpoena was properly submitted to the court prior to the hearing but petitioner was denied the right to have this witness appear on his behalf.
D. Petitioner had also properly submitted a “Request for Extension of Time” so that he may undergo much needed hip re surfacing surgery . This request was denied, so the surgery had to be postponed until August 2008. Due to the court’s denial of the petitioner’s “Request for Extension of Time”, the petitioner was placed on prescription medication to deal with the insurmountable and severe pain he was, and still suffers from due to the grinding of bone on bone in his hip. The court was made aware of the fact that this pain medication made it impossible for the petitioner to properly prepare for the hearing or to present a viable defense the day of the hearing. The court was made fully aware that the petitioner was under the influence of mind altering prescription pain pills and that he would not be able to mount “the best defense” on several occasions prior to the actual hearing. The Petitioner asked once again for the extension of time just prior to his hearing only to be denied again.
E. No evidence of tax liability nor tax due was presented by District Council

5. Failure to grant the stay may allow the tax collectors to move into collections. This
would deny Petitioner access to his money that he needs to live on and to operate a business.
Taxpayer’s money lost to the tax service is generally irretrievable and the interest is permanently lost.
6. In conclusion: Due to the fact that the Petitioner was denied his right to have a witness, that was properly served, testify on his behalf, the fact that he was denied his right to clerical assistance, and the fact that he was under the influence of a physician prescribed mind altering medication, clearly demonstrate the need for this action. 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 day a copy of this Petition for Stay to the opposing council.

________________________________ Date : August 23, 2008
Marcus Patriot, Petitioner, Pro se
Gastonia, NC 28054