Motion for Reconsideration

UNITED STATES TAX COURT

William Patriot,                    )
    Petitioner                      ) Docket No.  11234-05L
                                    )
          V.                        ) Motion for Reconsideration
                                    )
Commissioner of Internal Revenue,   ) 
    Respondent                      )

MOTION FOR RECONSIDERATION OF FINDINGS OR OPINION

Pursuant to Rule 161 of the Rules for Tax Court, Petitioner William Patriot , hereby files his Motion for Reconsideration of Findings or Opinion of Judge Vasquez filed on March 28, 2007.

Reconsideration under rule 161 permit’s the honorable Judge Vasquez to correct manifest errors of fact or law, or to allow newly discovered evidence to be introduced that could not have been introduced before the filing of his memorandum opinion. See Rothwell Cotton Co. v. Rosenthal & Co., 827 F 2d 246, 251, amended per order 835 F 2d 710

( 7^th Cir. 1987 ).

Preface : Petitioner has not and still does not wish to delay or impede any tax liabilities he may have.

1. Petitioner kept his Trial date and was prompt and courteous to the Court and to the Respondent.

2. Petitioner has complied with all of the proper procedures in Tax Court and none of his pleadings have any arguments or words associated with “ tax protestors.” If Petitioner brought up these issues either before trial or even during trial, Petitioner hereby withdraws them.

3. IRC section 6330 ( c ) (2) (B) focuses upon receipt of the notice of deficiency. Petitioner does not recall receiving the 90 day statutory notice of deficiency. The commissioner has the burden of proof in establishing the date of mailing. The record of certified and registered mailing is kept on PS Form 3877 together with the certified / registered mail numbers, which are supplied by the United States Postal Service. None on this was evidence in my administrative file or presented during trial by the Respondent.

4. The administrative file failed to evidence a valid section 6020 return. Only page 1 of 2 was prepared by the Respondent. There was no page 2, the signature page. The return prepared by the Secretary must be signed by the taxpayer. Without a signature from me on the return prepared by the Secretary, it cannot be accepted as a valid filed return. Respondent fails two prongs of the four part test that the Courts apply. First, the 6020(b) return is not signed by me or anyone, and second, the Respondent failed to make an honest and reasonable attempt to satisfy the tax laws. Zero is listed on the substitute return; i.e. listing zero income.

CERTIFICATE OF SERVICE: I do hereby certify that on this date I mailed properly a copy of this pleading to opposing counsel.

_________________________                         Date:_________________
William Patriot, Pro se