UNITED STATES TAX COURT
                                                          Washington, DC 

Robert A. C.                       ) 
              Petitioner,          )    Docket No. 21xxx
                                   ) 
v.                                 )    MOTION FOR LEAVE TO FILE 
                                   )    AN AMENDED PETITION
COMMISSIONER OF INTERNAL REVENUE   )
              Respondent,          )

1. Petitioner Robert A.C. hereby files a Motion for Leave to File an Amended Petition:

2. On or about September 2, 2009, Petitioner filed a Petition with this Court pertaining to a NOTICE OF DEFICIENCY letter dated June 3 2009 for the years ending December 31, 2004 and December 31, 2006. The Petition filed by Petitioner was not perfect and contained errors. Petitioner is not a lawyer, Paralegal or CPA and has had no formal training or education in the specifics and details of federal tax law. The IRC is just too complex and confusing for anyone to comprehend, particularly so for someone who is not a lawyer.

3. Because of the complexity of the tax code, which on its face, is virtually impossible to comprehend, petitioner filed a petition to the tax court that what amounts to be an imperfect petition.

4. Petitioner requests permission to file an amended petition to correct the imperfections.

Certificate of Service: I do hereby certify that on December 4, 2009 I sent a copy of this Motion for Leave to opposing counsel at District Counsel’s address of record .

_________________                        Date:_________________________
Robert A.C.
Bedford, Texas