US TAX COURT
Julie Patriot )
Petitioner, ) DOCKET #303x-xx
)
v. ) Motion to Compel
)
Commissioner Internal Revenue )
Respondent )
____________________________________)
TO: RESPONDENT
PLEASE TAKE NOTICE that the undersigned, as attorney Pro se, will, not sooner than 10 days from the date of service of this Motion, or as soon thereafter as counsel may be heard, move for an order compelling CIR to comply with Petitioner’s requests for Production of Documents. Said motion is made in accordance with Tax Court Rule 104 and is based on the following grounds:
1. Taxpayer issued Commissioner an informal Request for Production of Documents on May 14, 2008, copy attached as exhibit A. Respondent has not responded even though they clearly and definitely have many documents responsive to this request.
2. Petitioner than sent a formal request to Respondent entitled Production of Documents and Things on August 2, copy attached as exhibit B.
3. By law, all employers must send to IRS a copy of the W-2 form. This document would show the amount of withholding from taxpayer’s paycheck by the employer for that was sent in.
4. We know that Julie McCammon, MD, INC paid withholding for its employees as the federal law requires and then forwarded that amount to the federal agency. According to the transcript for that year, furnished by the IRS, Petitioner had tax withholding greater than the following amounts:
A. $21, 000 + in federal tax withholding
B. $5,166 + in Social Security withholding
C. $1,208 + in Medicare withholding
D. Total withholding is $27,374 +
5. The 90 day letter issued on November 13, 2007 did not list any amounts for penalties or interest and therefore none exist.
6. The notice of Deficiency states that Petitioner owes $15,732. The withholding is greater than that and therefore she is due a refund.
7. Since CIR was negligent in its duties, taxpayer incurred the expense of this long and detailed proceeding. Since the Commissioner has failed to produce the requested documents, taxpayer incurred even greater costs and fees. Therefore the agency should reimburse taxpayer $5,000.
8. This case is scheduled for trial on October 6, 2008 and due to Respondent’s failure to provide the necessary information, Petitioner cannot prepare her case.
9. If the Commissioner does not comply with the rules of discovery, Petitioner requests sanctions, penalties and a default judgment.
CERTIFICATE OF SERVICE: I do hereby certify on this date that a copy this pleading was sent to properly to opposing council.
Date: September 2, 2008
Julie Patriot, Petitioner Pro se
Bridgeport, West Virginia 26330