U. S. Tax Court
Washington DC

Gary L Patriot                                           )
       Petitioner                                        )    Docket No.  23822-06
             V                                           )               
                                                         )    Answer to Stipulations              
Commissioner Internal Revenue                  		 )    of Fact
       Respondent                                        )

Petitioner hereby files his Answer to the Stipulation of Facts of the Commissioner.

1. Admitted.
2. Petitioner respectfully exercises his rights under the 5th Amendment of the United States Constitution and declines to self incriminate himself. The IRS classifies not filing a tax return as a crime.
3. Petitioner admits that the SFR is attached.
4. Petitioner admits that the Notice of Determination is attached. Petitioner did not witness the mailing of the Notice of Determination on that date.

Certificate of Service: I hereby certify on this date a copy of this pleading was sent properly to opposing counsel.

_______________________________                            December 7, 2007
Gary L Patriot,  Pro Se
Edgewater, FL