US TAX COURT

Cedric D. Freeman  )
Petitioner         )      Docket No 2425x-xx
                   ) 
 V.                ) PETITIONER'S RESPONSE TO MOTION TO COMPEL 
                   )             PRODUCTION OF DOCUMENTS
CIR                )    	 	
Respondent         )

Petitioner above-named hereby files his Response to the Motion to Compel Interrogatories of CIR for tax year 2003 & 2004 dated October 26, 2007:

  1. Taxpayer is a working man with limited recourses. He is complying with the rules of this court the best he can. Taxpayer is taking the time to learn the rules of this court, has asked for assistance from those experiencing tax court matters. However as to typing and computer work taxpayer was unable to find anybody to prepare the pleadings for him to sign until recently.
  2. Petitioner has now filed all his discovery responses, correctly and the best he could. Taxpayer requests a leave from this court to file his discovery responses out of time. Further taxpayer asks this court to wave penalties and sanctions, even though taxpayer was derelict in his known duties.
  3. District counsel is partly responsible for this problem. She submitted both Admissions and Stipulations to pro se litigants with limited ability to comply with. The Admissions and Stipulations are in effect duplicates.
  4. Petitioner has three identical cases except for the tax years in tax court. District Counsel should have consolidated these three cases prior to discovery to lessen confusion to taxpayer with no legal resources. District Counsel is purposely burdening taxpayer and making him expend resources he does not have.
  5. The IRS somehow issued SNOD for the tax year 2003 twice. Both this case and docket #17047-06 deal with tax year 2003. This places additional burden on the taxpayer with no resources.
  6. This docket number clearly and distinctly deals with tax years 2003 & 2004. However tax year 2003 is also handled by another tax court case. District Counsel only mentions tax year 2004 in this motion and ignores year 2003. District Counsel in effect has admitted that 2003 should not have been listed initially on the NOD for this case.
    In other words, the IRS by issuing two SNODs for the same year 03 burdened, harassed and upset a pro se litigant with no legal education. The tax service forced a taxpayer with limited resources to expend much time and expense on a needless duplication. For this, the Service should be sanctioned under IRC~6673 in the amount of $2,000.
  7. In conclusion, Petitioner requests that sanctions and punishment not be applied against a hapless pro se litigant who is simply doing the best he can. The mighty IRS with unlimited resources is a bully.

CERTIFICATE OF SERVICE: I hereby certify that on or about this date, I mailed properly a copy of this pleading to the Respondent at his or her proper mail addresses.

 ________________________		Date:  November 26, 2007
Cedric D. Patriot
Madison, GA 30650