Julie K. M.
Bridgeport, West Virginia 26330

May 30, 2006

Clerk of Court
United States Tax Court
400 Second Street NW
Washington D.C. 20217

RE: M. vs CIR, Docket # 197xxx; 38xxx; 55xxxx

Dear Sir,

Please find attached pre-trial memorandum for the above listed cases. I sent a copy of this to District Counsel.

The docket numbers and tax years appear to be mixed up. Would you please explain to me which docket number applies to which tax year.

This case should be settled. If the IRS would stipulate as to my business expenses, I will stipulate as to the gross receipts and we can settle this case out of court.

CERTIFICATE OF SERVICE: I do hereby certify on this date that a copy this pleading was sent properly to opposing counsel.

Respectfully,

Dr. Julie M.                          May 30, 2006 

CC District Counsel