Dr. Julie Patriot,
Bridgeport, West Virginia 26330

August 14, 2006

Robert Kaiser
District Counsel
312 Elm Street, Sutie 2300
Cincinatti, OH 45202-2727

RE: McCammon v. CIR; DOCKET # 19719-04, 386-05, 5557-05

Dear Mr. Kaiser,

Since the Court requires the parties to agree in writing to facts and documents which should not be in dispute, Petitioner in a good faith attempt has herein enclosed three (3) signed PETITIONER’S STIPULATION OF FACTS, that are the facts that Petitioner has personal knowledge and understanding of in this instant matter. Should you agree with this STIPULATION OF FACTS please sign, date and return one original to Petitioner and forward one original and one copy to the U.S. TAX COURT and retain one original for your records.

Yours,

Dr. Julie Patriot, Petitioner

Enclosures: (3) Original STIPULATION OF FACTS with this cover letter.