Trial Calendar: Jacksonville, FL
Date: January 8, 2008

PRETRIAL MEMORANDUM
FOR Gary S.L. Patriot, Petitioner

NAME OF CASE: 				DOCKET NO. 23822-XXX 
ATTORNEYS:
Petitioner: Pro Se             Respondent: _____________
Year(s)/Period(s) Deficiencies/Liabilities Additions/Penalties 2003 all all

STATUS OF CASE:

Probable Settlement:X   Probable Trial:___  Definite Trial:___

CURRENT ESTIMATE OF TRIAL TIME: 1 Hour

MOTIONS YOU EXPECT TO MAKE: (Title and brief description)
Motion for Production of Documents, Discovery Motion to abate penalties

STATUS OF STIPULATION OF FACTS: Completed___ In Process X

ISSUES:

  1. Hearsay by CIR
  2. Lack of Authentication by CIR and RoE issues
  3. Abatement of Penalties
  4. Cohen Case
  5. Issues listed on Petition

WITNESS(ES) YOU EXPECT CALL:
Petitioner on deductions, business expenses

SUMMARY OF FACTS:
Petitioner has deductions, dependents, un-reimbursed business expenses, credits, deductions for tax return preparation expenses, telephone tax credit, etc. Petitioner is entitled to $50 refund of illegal telephone tax and waiver of penalties. The income figures used by the CIR came from illegal immigrants using petitioner's Social Security number.

BRIEF SYNOPSIS OF LEGAL AUTHORITIES:
Reconstitution of Records. The Cohen case shows that Petitioner can use reasonable figures, instead of figures that cannot be correct. Petitioner can also reconstruct lost paperwork to substantiate his deductions and business expenses.

The 9th Circuit Court ruled in Cohen v. CIR, 266 F.2d 5; 1959: “We think our only proper course is to approach the problem indirectly by analysis of the record in the light of the principles established in Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930). Our objective will be, after resolving any reasonable doubts against petitioner, to reconstruct his gross income as betting commissioner at a figure which in our judgment it would be unlikely to exceed in fact.”

EVIDENTIARY PROBLEMS:
Petitioner has expense receipts, canceled checks, etc. which he seeks to admit as evidence.

________________________
DATE: December 19, 2007
Gary S.L. Patriot, Petitioner

Return to: Judge Michael B. Thornton
United State Tax Court, 400 Second Street ,N.W. Washington, D.C. 20217