STATE OF SOUTH CAROLINA 		}	IN THE UNITED STATES TAX COURT
					}	Judge _____________, Room 432, 400 Second St. N.W.
COUNTY OF GREENVILLE			}	WASHINGTON, DC 20217
					}
John C. Calhoun,                        }	Docket No. 0000-00
					}	
Petitioner,				}       PRETRIAL MEMORANDUM
          vs. 				}	FOR JOHN C. CALHOUN
					}      
Commissioner of Internal Revenue,	}     	Trial Calendar: Columbia, SC
					}      	Date: February 2, 2009, 10 a.m.
Respondent.				}	Strom Thurmond Federal Building, Room 817
________________________________________}	1835 Assembly Street, Columbia, SC 29201

ATTORNEYS:

Petitioner: Pro Per
Phone No.: ________
Respondent: Steven M. Webster (TC Bar WS0410)
Tel. No.: (336) 378-2120

AMOUNTS IN DISPUTE:

Year(s)/Period(s)		Deficiencies/Liabilities			Additions/Penalties
2002			$30,720				$15,618.59 
2004			$2,511				$1,001.97
2005			$3,096				$1,081.13

STATUS OF CASE: Probable Trial

CURRENT ESTIMATE OF TRIAL TIME: 2 hours

MOTIONS YOU EXPECT TO MAKE:

Title					Brief Description

Motion for Continuance			Petitioner is working overseas and cannot return 
Motion to Dismiss for Lack of Evidence		False determination made w/o notice of deficiency

MMotion for Sanctions				IRS has acted unreasonably; thwarted admin. remedies

Motion to Dismiss per Statute			Passed the statue of limitations; liens from 17 years ago

STATUS OF STIPULATION OF FACTS: In Process /p>

ISSUES: (a) evidence is based on hearsay; (b) lack of authenticated evidence by CIR; (c) Rules of Evi-dence issues; (d) pursuant to IRC 6602, the burden of proof to show compliance is on the IRS if Peti-tioner is cooperating, which they have not shown, since Petitioner timely advised respondent regarding his pending bankruptcy, overseas employment and residency, and pending bankruptcy action;

WITNESSES YOU EXPECT TO CALL:

Name			Summary of Expected Testimony
Mary G			Notice of deficiency, other evidence
Sylvia L 			Petitioner’s low income
Alvin J			Petitioner’s low income
Ray J			Petitioner’s low income
David L			Petitioner’s low income
Elisabeth L			Petitioner’s low income
Sharon J			Petitioner’s low income

SUMMARY OF FACTS:

Petitioner has six (6) affidavits from adverse individuals who, in swearing out their critical re-marks against Petitioner in court, have claimed: a)
Petitioner owes no income taxes and had no income tax liability for the tax years in question, and has lived much in the same way ever since, as the witnesses above have testified.
Petitioner has a pending bankruptcy action.
Petitioner no longer resides in the United States. A continuance should be granted.
Petitioner denies the allegations in Respondent’s pretrial memorandum. Petitioner was not a member of “a tax protester group in South Carolina” during the years in question and objects to this characterization.
Petitioner may file tax returns for the years in question but is awaiting the advice of his bank-ruptcy attorney for the timing of such returns in conjunction with a pending case in the family court and potential award of attorney’s fees in that case.
Respondent did not take into account any deductions from gross business revenues, which Peti-tioner provided to Respondent, and has incorrectly treated all gross business revenue as income to Petitioner.

BRIEF SYNOPSIS OF LEGAL AUTHORITIES:

Cohen v. CIR (1959), 266 F.2d 5. This case shows that Petitioner can use reasonable figures in-stead of figures that cannot be correct. Petitioner can reconstruct lost paperwork to substantiate his deductions and business expenses.
To the Commissioner, Internal Revenue Service (1966), 1966 WL 1798 (Comp. Gen.), 45 Comp. Gen. 654
Wisconsin Telephone Co. v. Public Service Commission (1939), 287 N.W. 122, 133, 135, 138, 143; 232 Wis. 274
In re Securities and Exchange Commission (1936), C.C.A.N.Y. 84 F.2d. 316, 318
D.B. Clayton and Associates v. McNaughton (1966), 182 So.2d 890, 891, 892
Fiorella v. State (1960), 121 So.2d 875, 878; 40 Ala.App. 587
Joyce v. Bruckman (1939), 15 N.Y.S.2d 679, 681; 257 App.Div. 795
Amerada Petroleum Corp. v. Hester (1940), 109 P.2d 820, 821; 188 Okl. 394
Carpenters’ District Council, Detroit, Wayne, and Oakland Counties and Vicinity, of the United Brotherhood of Carpenters and Joiners of America, AFL-CIO v. Cicci (1958), C.A.Mich, 261 F.2d 5, 8
Hyman v. Muller, 62 A.2d 221, 223; 1 N.J. 124
Moran v. School Committee of Littleton (1945), 59 N.E.2d 279, 281; 317 Mass. 591.
Morrill vs. Jones, 106 U.S. 466
In Re the Slaughter-house Cases (1873), 21 L. Ed. 395
26 C.F.R. 1.1-1(c)
Oklahoma Operating Co. v. Love, 252 U.S. 331, 333 (1920)
Ex parte Young, 209 U.S. 123, 147-48 (1908).
Tinnerman v. IRS, WL 1332314 2005 (M.D. Fla., May 10, 2005)
Quigley v. U.S., 358 F.Supp.2d 427 (E.D. Penn. 2004)
Tilley v. U.S., 270 F.Supp.2d 731 (M.D. N.C. 2003)
Lunsford v. Commissioner, 117 T.C. 159
Kintzler v. United States, 2001-2 USTC ¶ 50,696 (D. Nev.)
U.S. v. Tweel, 550 F.2d 297, 299-300 (1977)
United States v. Mersky, 361 U.S. 431 (1960)
Sapp v. Commissioner of Internal Revenue (2003), United States T.C. Memo 2003-207
Rivera v. Commissioner of Internal Revenue (2003), U.S. Tax Ct. 2003, 2003 WL 345341.
Pahamotang v. Commissioner of Internal Revenue (2003), U.S. Tax Ct. 2003, 2003 WL 21385204.

EVIDENTIARY PROBLEMS:

Case seeks records regarding liens filed for tax years 2002 and 2004, which is so long ago that documents or records regarding income scarcely exist. Who keeps records of such things for so many years? IRS rules are to keep them for 3 years.

How can Petitioner be expected to properly defend himself without documents proving his in-come and expenses for these years? Thankfully, Petitioner has some financial statements for some of the years in question.

Other problems raised in Petitioner’s initial brief.

Certification of Service: I certify that I properly delivered a copy of this pleading to opposing counsel Steven M. Webster, Dept. of the Treasury, IRS Office of Chief Counsel, Small Business/Self-employed Division Counsel, 320 Federal Place, Room 509, Greensboro, NC 27401, by regular U.S. Mail on Janu-ary 23, 2009.

Executed on January 23, 2009,

John C. Calhoun, pro per

 ____________________________________________________________________________________________________
STATE OF SOUTH CAROLINA 		}	IN THE UNITED STATES TAX COURT
					}	Judge _____________, Room 432, 400 Second St. N.W.
COUNTY OF GREENVILLE			}	WASHINGTON, DC 20217
					}
John    C. Calhoun,                     }	Docket No. 9000-00
					}	
Petitioner,				}       MOTION FOR CONTINUANCE
          vs. 				}	FOR JOHN M. C. CALHOUN
					}      
Commissioner of Internal Revenue,	}     	Trial Calendar: Columbia, SC
					}      	Date: February 2, 2009, 10 a.m.
Respondent.				}	Strom Thurmond Federal Building, Room 817
________________________________________}	1835 Assembly Street, Columbia, SC 29201

ATTORNEYS:

Petitioner: Pro Per
Phone No.: ___________
Respondent: Steven M. Webster (TC Bar WS0410)
Tel. No.: (336) 378-2120

Petitioner has moved outside of the territorial confines of the United States on account of employment. In addition, Petitioner has a pending bankruptcy action which will commence upon the conclusion of his matter before Family Court this year. The bankruptcy action and potential return filings associated with it could resolve part or all of the matters before Tax Court. Petitioner therefore moves this honorable court for a continuance in the present action.

Executed on January 23, 2009, without prejudice:

_______________________________

John C. Calhoun, Ph.D., pro per