Julie Patriot
Bridgeport, WV 26330-1367

March 27, 2008

Dept of the Treasury
IRS
Attn Ms. Mayhew
Ogden, UT 84201-0040

RE: Tax Form 1040; year ending December 31, 2004.

In reference to your letter number dated February 15, 2008 (copy attached) according to the IRS transcript furnished by the examination Support in Ogden Utah, my withholding includes:

$21, 000+ in federal tax withholding

$5,166+ in Social Security withholding

$1, 208+ in Medicare withholding

Total withholding is $ 27,374+

As you know my records are not very good, but I request that my business expenses be reconstructed under the Cohen Doctrine. This case shows that in tax court you can use reasonable figures, instead of figures that cannot be correct. You can also reconstruct lost paperwork to substantiate your deductions and business expenses.

Further you can claim a percentage of business expenses and profit for a business enterprise, even if you have no records to substantiate your business expenses. For example, a plumbing subcontractor could claim as expenses 60% of the form 1099s that the IRS received from the contractors.

The 9th Circuit Court ruled in Cohen v. CIR, 266 F.2d 5; 1959:
“We think our only proper course is to approach the problem indirectly by analysis of the record in the light of the principles established in Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930). Our objective will be, after resolving any reasonable doubts against petitioner, to reconstruct his gross income as betting commissioner at a figure which in our judgment it would be unlikely to exceed in fact. (Petitioner, it is clear, has failed to establish a lesser amount.)”

If you’re not going to do this, please let me know so I can move the court.

Please apply these deductions correctly to the tax you say I owe and issue me a refund for the difference.

Sincerely,

Julie Patriot