US TAX COURT 

Julie Patriot                            		)				  		 
	Petitioners,                                  	)   DOCKET # 19700-04, 386-05, 5557-05 
     V.                                                 )   Request for Waiver of Penalties		                          
Commissioner Internal Revenue   			)      
	Respondent,             			)

Petitioner, herby files his motion for the Waiver and Abatement of penalties, based upon the following grounds.

  1. On or about August 18, 2004 , the IRS imposed penalties against Petitioner in the amount of $ 29, 415 plus interest, under IRC 6662(a) for Tax Year 2000
  2. On or about November 3, 2004, the IRS imposed penalties against Petitioner in the amount of $13,654,and $85,431 plus interest, under IRC 6654 and 6651 respectfully for Tax Year 2001.
  3. On or about January 19, 2005 the IRS imposed penalties against Petitioner in the amount of $85,223 and $11,373 plus interest, under IRC 6651(a) and 6654(a) for Tax Year 2002.
  4. The penalties are wrongful, retaliatory and are used against a pro se litigant for the purpose of harassment and violating his political and constitutional rights.
  5. Further, the Internal Revenue Code is so complex, contradictory and confusing that nobody understands it, knows what it means or can fill out a 1040 tax return in a perfect manner.
  6. After a struggle, Petitioner was unable to understand the Internal Revenue Code or his obligations. Therefore she sought professional help. She also paid a relatively large sum for this tax advice and consultation. The IRS now takes the position that the advice that the Petitioner purchased and used is now erroneous. From this, all of the penalties arise.
  7. Petitioner requests that the penalties assessed against her be waived or abated because Petitioner made an honest and good faith effort to comply with the IRS regulations and codes, among other things.
  8. During the time that the Petitioner was attempting to fill out the forms to the satisfaction of the IRS, Petitioner was also very busy with five children and a sole, complex practice. And her malpractice insurance skyrocketed an additional $60,000 per year due to the number of litigations in her state. Petitioner was in no psychological frame of mind to understand the complexities of the IRS regulations and forms during this time. During this harsh time, Petitioner performed the acts which the IRS later assessed the penalties on him.
  9. Each year Petitioner performs approx $500,000-$800,000 in free medical service for the needy and people unable to pay. Because she has rendered services to people in the community she should get credit for this tremendous sacrifice.
  10. Therefore, due to Petitioner’s non-tax related, unsolvable problems, the penalties were assessed. Since the penalties were not the fault of the taxpayer, this is a good case for waiver of penalties.

CERTIFICATE OF SERVICE: I do hereby certify on this date that a copy this pleading was sent to properly to opposing council.
___________________________
Dr. Julie K. McCammon, Petitioner Pro se
Bridgeport, West Virginia 26330