Harold L. Perry - Page 4

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               On September 2, 1997, respondent filed a Motion to Dismiss             
          for Failure to State a Claim Upon Which Relief Can Be Granted.              
          By order dated September 4, 1997, petitioner was directed to file           
          a proper amended petition setting forth with specificity each               
          error allegedly made by respondent in the determination of the              
          deficiency and separate statements of every fact upon which the             
          assignments of error are based.  In addition, the order provided            
          that respondent's motion would be called for hearing in                     
          Washington, D.C., on October 8, 1997.  In this regard                       
          petitioner's attention was called to Rule 50(c).2                           
          Petitioner did not file an amended petition.  Neither did                   
          he submit a written statement pursuant to Rule 50(c).  Instead,             
          on October 7, 1997, petitioner filed a Motion to Change Place of            
          Hearing in which he requested that the hearing be held in San               
          Francisco, California, because he could not afford to travel to             
          Washington, D.C.                                                            
                                     Discussion                                       
          Petitioner's Motion                                                         
               Rule 130(a) provides that if a hearing is to be held on a              
          motion, then such hearing ordinarily will be held in Washington,            


               2Rule 50(c) provides:  If a motion is noticed for hearing,             
          then a party to the motion may, prior to or at the time for such            
          hearing, submit a written statement of such party's position                
          together with any supporting documents.  Such statement may be              
          submitted in lieu of or in addition to attendance at the                    
          hearing."                                                                   




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