Washington, D.C. 20217
Noel Patriot )
Petitioner )DOCKET No.: 12345 O5L
V. )
)Motion for Continuance
Commissioner Internal Revenue )
Respondent. )
Pursuant to Tax Court Rule #133, Petitioner above hereby moves this court for a continuance of trial now scheduled for May 21, 2007 based upon the following grounds:
1) My CPA/Power of Attorney passed away and I have been not been able to access his records as his whole office is still in storage nor have I been able to replace him due to the crush of the current Tax preparation season. I have talked to a potential replacement but he waived me off until his tax season was over and this has left me with insufficient time to prepare for the court date so assigned.
2) Petitioner needs more time to secure records, prepare for trial and fill out stipulations.
3) Petitioner is a pro se litigant, unschooled in law and unfamiliar with procedures and needs more time to prepare for trial. The Supreme Court has ruled that pro se litigants are not held to the same procedural standards as highly trained attorneys. Haines vs. Kerner 404US 519(1972).
4) Opposing Counsel is Bradley Plovan, IRS Chief Counsel, 31 Hopkins Plaza, Baltimore, Maryland 21201.
CERTIFICATE OF SERVICE: I do hereby certify that on this date, I sent properly a copy of this pleading to opposing counsel.
___________________________________ Date__________________ Noel Patriot, Petitioner Pro se 1234 Patriot Way Germantown, USA