US TAX COURT 

Julie Patriot                       )				  		 
          Petitioner,               )        DOCKET #303x-xx
                                    )		                      
    v.                              )        Corrected
                                    )        Motion to Compel POD
Commissioner Internal Revenue       )        (2004)
          Respondent                )
____________________________________)

Petitioner hereby moves for an order compelling CIR to comply with Petitioner’s Requests for Production of Documents, attached. This motion is made in accordance with Tax Court Rule 104 and is based on the following grounds:

1. Taxpayer mailed a letter on May 14, 2008to District Counsel as an informal Request for Production of Documents, 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. All employers send to IRS a copy of the W-2 form of the employees. This document would show the amount of withholding from taxpayer’s paycheck by the employer which was sent in. Petitioner’s employer withheld and sent in over $27,000 that was taken from Petitioner’s pay check as withholding tax. The Commissioner has a copy of Petitioner’s W-2 forms showing the amount of withholding collected and paid. Petitioner needs copies of this document, etc.

4. Petitioner’s employer made withholding from its employees as usual and then forwarded that amount to the tax agency. The IRS has records of this.

According to the transcript for that year furnished by the IRS, Petitioner had tax withholding from her employer 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 amount of 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 9, 2008
Dr. Julie Patriot, Petitioner Pro se
Bridgeport, West Virginia 26330