STATE OF SOUTH CAROLINA                 }            IN THE UNITED STATES TAX COURT
                                        }            Judge Thomas B. Wells, Room 432, 400 Second St. N.W.
COUNTY OF GREENVILLE                    }            WASHINGTON, DC 20217
                                        }
John C. Calhoun,                        }            Docket No. 937x-xx
                                        }	
       Petitioner,                      }            STIPULATION OF FACTS (FRCP 36)
                                        }
    vs.                                 }            Petitioner’s Responses to Requests for Admission
                                        }      
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                         Respondent: Steven M. Webster (TC Bar WS0410)

1. At the time of filing in this case, petitioner was a resident of South Carolina.

Denied. Petitioner was domiciled in South Carolina at the time of filing this case. Petitioner no longer lives in South Carolina or the United States

2. Petitioner did not file federal income tax returns for the taxable years 2002, 2004, and 2005 prior to the respondent issuing the notices of deficiency for said years.

Pursuant to the protection of privilege noted under Rules 26(b)(1) and 36 of the Federal Rules of Civil Procedure, Petitioner asserts his right to not respond to this request under the Fifth Amendment to the United States Constitution. Petitioner will be filing bankruptcy and will be filing tax returns for years 2004 and 2005 as the Bankruptcy court directs. Pe-titioner’s bankruptcy filing will correspond with the termination of his Family Court case.

3. On February 19, 2008, respondent issued notices of deficiency to petitioner for the 2002, 2004, and 2005 taxable years, copies of which are attached hereto as Exhibit 1-J, 2-J, and 3-J, respec-tively.

Pursuant to the protection of privilege noted under Rules 26(b)(1) and 36 of the Federal Rules of Civil Procedure, Petitioner asserts his right to not respond to this request under the Fifth Amendment to the United States Constitution. Petitioner admits that the said exhibits were attached.

4. During 2002, Petitioner worked for, and was compensated by, the following payors in the stated amounts:

Pursuant to the protection of privilege noted under Rules 26(b)(1) and 36 of the Federal Rules of Civil Procedure, Petitioner asserts his right to not respond to this request under the Fifth Amendment to the United States Constitution. Reserving his rights, Petitioner notes that any revenues he might have received were gross and the amounts listed, if correct, would not include business deductions.

5. During 2002, petitioner received a $155 taxable retirement distribution from the Regents of the University of California.

Pursuant to the protection of privilege noted under Rules 26(b)(1) and 36 of the Federal Rules of Civil Procedure, Petitioner asserts his right to not respond to this request under the Fifth Amendment to the United States Constitution. Reserving his rights, Petitioner admits that he received a check but denies that any amount was taxable income.

6. During 2002, petitioner worked for, and was compensated by, University of LaVerne, in the amount of $2,800 in wages.

Pursuant to the protection of privilege noted under Rules 26(b)(1) and 36 of the Federal Rules of Civil Procedure, Petitioner asserts his right to not respond to this request under the Fifth Amendment to the United States Constitution. Reserving his rights, Petitioner denies that any amounts he received were taxable income.

7. During 2004, Petitioner worked for, and was compensated by, the following payors in the stated amounts:

Pursuant to the protection of privilege noted under Rules 26(b)(1) and 36 of the Federal Rules of Civil Procedure, Petitioner asserts his right to not respond to this request under the Fifth Amendment to the United States Constitution. Reserving his rights, Petitioner notes that any revenues he might have received were gross and the amounts listed, if correct, would not include business deductions.

8. During 2005, Petitioner worked for, and was compensated by, the following payors in the stated amounts:

Pursuant to the protection of privilege noted under Rules 26(b)(1) and 36 of the Federal Rules of Civil Procedure, Petitioner asserts his right to not respond to this request under the Fifth Amendment to the United States Constitution. Reserving his rights, Petitioner notes that any revenues he might have received were gross and the amounts listed, if correct, would not include business deductions.

9. During 2005, petitioner worked for, and was compensated by, Limestone College, in the amount of $309 in wages.

Pursuant to the protection of privilege noted under Rules 26(b)(1) and 36 of the Federal Rules of Civil Procedure, Petitioner asserts his right to not respond to this request under the Fifth Amendment to the United States Constitution. Reserving his rights, Petitioner denies that any amounts he received were taxable income.

Certification of Service: I certify that I properly delivered a copy of this discovery request 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 November 11, 2008.

Executed on November 11, 2008, without prejudice:

John C. Calhoun, pro per

Greenville, SC 29606