US TAX COURT 

Julie Patriot,                      )				  		 
                Petitioner,         )   
                                    )		                      
     v.                             )         DOCKET #30xxx
                                    )     
Commissioner Internal Revenue,      )         Answer to Petitioner
                Respondent.         )         
____________________________________)   

RESPONDENT, in answer to the petition filed in the above-entitled case, admits, denies and alleges as follows:

1. Admits.

2. Admits that the petitioner disagrees with the respondent's determination, that the notice of deficiency in this matter is for taxable year 2004, and that the notice was dated November 13, 2007. Denies that a copy of the notice of deficiency was attached to the petition which was served on respondent, and alleges that a complete copy of the notice of deficiency dated November 13, 2007, is attached to this answer as Exhibit A.

3. Admits.

4. A. and B. Admits

UNNUMBERED AND UNLETTERED PARAGRAPH OR STATEMENT FOLLOWING PARAGRAPH 4.B. Alleges that this statement regarding an attachment fails to contain assignments of error or statements of fact upon which the petitioner bases any assignment of error as required by T.C. Rule 331(b)(4) and (5), and, therefore, no further response is required. Alleges that the response to the statements and allegations of the Attachment to which this statement refers is set forth below.

5. Alleges that the statements of this paragraph fail to contain assignments of error or statements of fact upon which the petitioner bases any assignment of error as required by T.C. Rule 331(b)(4) and (5), and, therefore, no further response is required.

LETTERED, UNLETTERED AND UNNUMBERED PARAGRAPHS ON "ATTACHMENT TO TAX COURT PETITION".

A. Admits

B. Admits the petitioner is requesting a settlement conference with Appeals. Denies for lack of sufficient knowledge or information the remaining allegations therein.

C. Admits.

D. Denies for lack of sufficient knowledge or information.

E. Denies for lack of sufficient knowledge or information the first two sentences of this paragraph. Denies the allegations of the third sentence of this paragraph.

F. Admits that the petitioner is requesting a waiver of penalties. Denies the remaining allegations of this paragraph.

G. Admits that the petitioner is requesting the indicated credit. Denies that a credit exists for "illegal telephone excise tax."

H. Admits that the petitioner is requesting the deductions and credits indicated in this paragraph. Denies for lack of sufficient knowledge or information that the petitioner is entitled to any such deductions or credits.

I. Denies for lack of sufficient knowledge or information the allegations of the first sentence. Alleges that the remaining statements of this paragraph fail to contain assignments or error or statements of fact upon which the petitioner bases any assignment of error as required by T.C. Rule 331(b)(4) and (5), and, therefore, no further response is required.

THREE UNNUMBERED AND UNLETTERED PARAGRAPHS FOLLOWING PARAGRAPH I. Alleges that the statements of these paragraphs fail to contain assignments of error or statements of fact upon which the petitioner basses any assignment of error as required by T.C. Rule 331(b)(4) and (5), and, therefore, no further response is required.

6. Denies generally each and every allegation of the petition not herein specifically admitted, qualified, or denied.

WHEREFORE, it is prayed that the relief sought in the petition be denied and that respondent's determination, as set forth in the notice of deficiency, be in all respects approved.

Donald L. Korb
Chief Counsel
Internal Revenue Service

Date: March 13, 2008

Terry Serena
Senior Attorney
(Small Business/Self-Employed)
Tax Court Bar No. ST0069
Enquirer Bldg.
312 Elm St.
Suite 2300
Cincinnati, OH 45202-2727
(513) 263-4895

Of Counsel:
Thomas R. Thomas
Division Counsel
(Small Business/Self-Employed)
James E. Cannon
Acting Area Counsel
(Small Business/Self-Employed: Area 4)
Robert D. Kaiser
Associate Area Counsel
(Small Business/Self-Employed)

Certificate of Service

This is to certify that a copy of the foregoing ANSWER was served on petitioner by mailing the same on March 13, 2008 in a postage paid wrapper.

Terry Serena
Senior Attorney
(Small Business/Self-Employed)
Tax Court Bar No. ST0069