UNITED STATES TAX COURT

COY PATRIOT,                            )
                                        )
            Petitioner,                 )
                                        )
    v.                                  )     Docket No.21xxx-07
                                        )
COMMISSIONER OF INTERNAL REVENUE,       )
                                        )
Respondent.                             )
________________________________________)


         

RESPONSE BY PETITIONER TO STIPULATION OF FACTS

Petitioner hereby files his response to Respondent’s stipulations according to the Court’s order dated October 14, 2008.

1. Admits. Petitioner was a resident of South Carolina.

2. Petitioner exercises his constitutional right to incriminate himself under the 5th Amendment of the Constitution.

3. Admits. A copy of Notice of Deficiency dated August 28, 2007 was attached as Exhibit1-J.

4. Admits. Petitioner is a chiropractic physician and operated a chiropractic practice as a sole proprietor from 1999 through 2003.

5. Denies during the years 1999 through 2003, the chiropractic practice changed its operating name six times. This assertion is deceptive. Name changes reflected location changes or practice business changes.

6. Admits. Petitioner filed a 1998 federal income tax return. Petitioner does not remember the amount of reported tax due.

7. Same as # 2.

8. Same as # 2. Petitioner had business expenses, medical deductions, credits, dependents, and was eligible for numerous other deductions.

9. Admits. Petitioner did not make any estimated tax payments for the years 1999 through 2003.

10. Admits. Petitioner attempted to quash summons issued by Respondent to examine his tax liability for the subject years. Petitioner was within his rights to do so under the IRC §7609.

11. Denies. Petitioner has fully cooperated with the Respondent during the examination of the taxable years 1999 through 2003.

12. (a-e) Same as # 2.

13. Admits that during 1999, Petitioner received an IRA distribution. Denies for lack of knowledge the amount of distribution.

14. Admits that during 1999, Petitioner received earned interest income of $303.

______________________________                                             Date: November 12, 2008