US TAX COURT 

Julie Patriot,                      )				  		 
                Petitioner,         )   
                                    )		                      
     v.                             )         DOCKET #30xxx
                                    )     
Commissioner Internal Revenue,      )         Amended Motion to Shift Burden of Proof 
                Respondent.         )         (2004)
____________________________________)   

Amended Motion to Shift Burden of Proof (2004)

1. Petitioner hereby moves this court to shift the burden of proof from Petitioner to Respondent as Petitioner is in compliance with the requirements of IRC §7491.

2. IRC §7491(a)(1) shifts the burden of proof in a court proceeding to the IRS if the taxpayer produces credible evidence concerning the factual issues relevant to determining tax liability.

3. Further, §7491(a)(2) provides the criteria for shifting the burden of proof to the tax collector, if: (A) the taxpayer has complied with the requirements under this title to substantiate any item; and (B) the taxpayer has maintained all records required under this title and has cooperated with reasonable requests by the Secretary for witnesses, information, documents, meetings, and interviews.

4. In addition, the Internal Revenue Service Restructuring and Reform Act of 1998 (“the Act”) provides that the taxpayer has to satisfy four conditions: (1) The taxpayer has complied with any current requirements to substantiate any item; (2) The taxpayer has maintained all records in accordance with then current requirements; (3) The taxpayer has cooperated with reasonable requests by the IRS for witnesses, information, documents, meetings and interviews; and (4) If the taxpayer is not an individual, it does not have a net worth in excess of $7 million.

5. With the exception of the Act’s fourth condition (which is not applicable in this case), Petitioner is in compliance with all these requirements. Petitioner requests that this court acknowledges her claim that the burden of proof for any aspect of her tax liability no longer remains entirely on her.

6. Also according to the Act, “a taxpayer has cooperated with the IRS if the taxpayer has provided reasonable assistance to the IRS in obtaining access to and inspection of the items requested by the Service.”

7. Petitioner has provided “reasonable assistance” to the IRS, appeared whenever she was required to appear, maintained all records, and offered documentations when asked or needed. Petitioner did cooperate with reasonable requests. Whatever challenges were made, they were made within the law in refraining from offering information which was considered “more intrusive than necessary.”

8. According to 26 U.S.C.A. § 7491(c): Notwithstanding any other provision of this title, the Secretary shall have the burden of production in any court proceeding with respect to the liability of any individual for any penalty, addition to tax, or additional amount imposed by this title.

9. In compliance with 26 U.S.C.A. § 7491(c), Petitioner requests that the IRS produces to her copies of all documents that would relate to any alleged penalty, addition to tax, or additional amount. In this manner, Petitioner would be in a better position to know all the elements pertaining to her case.

10. In Conclusion, Petitioner has furnished all information requested by the Service, as long as the request was relevant, material, reasonable and legal.

Petitioner hereby requests that this court acknowledges that she is in compliance with IRC 7491, pertaining to the shift of the burden of proof. Petitioner requests that the court orders the IRS to assume its burden of proof under the law, and notify Petitioner of this change.

CERTIFICATE OF SERVICE: I do hereby certify on this date that a copy this pleading was properly sent to the opposing council.

______________________________________
Julie Patriot, Petitioner Pro se
Bridgeport, West Virginia 26330

Date: September 4, 2008