Christopher Patriot
Fort Myers, FL

Lauren B. Epstein
Internal Revenue Service Office of Division Counsel

Small Business/Self Employed
Jacksonville, FL 32202
RE: Christopher Patriot v. Commissioner,

Docket No. 27650-07 B. Epstein:

This is in Response to the enclosed copies of checks and records that you sent to me on October 22nd, 2008 from Mega Life and Health Insurance Company and Performance Driven Awards, Inc (“PDA”).
I would like to settle this case 50/50. 50% Gross and 50% net. However, only if you admit my expenses and deductions. I will then admit the copies of checks and records as evidence of income. You admit mine. I will admit yours.
Otherwise, I did not create those records. I can not swear to those figures sent to you from those different companies and sources. They could be wrong. They are company records. They are not mine. I did not create those figures. They are hearsay. They do not look right to me.
As far as asking the Judge for penalties for the expenses to bring in the accountant from Mega Life and Health, I will simply ask the Judge why, wouldn’t a simple sworn affidavit suffice?

Yours,,
Christopher Patriot