United States Tax Court 
                                          Washington, DC 
                     
Lee Roy S.                        ) 
                Petitioner,       )      Docket No. 110xxx
                                  )      Docket No. 133xxx 
     vs.                          )      Docket No. 1332xxx
                                  ) 
Commissioner of Internal Revenue, )      Response to Stipulations 
                Respondent.       ) 

Petitioner above named hereby files his Response to Respondent’s Stipulations to Petitioner which were dated November 6, 2009.

1. Admits. At the time of the filing of the Petition, Petitioner was a resident of South Carolina.

2. Petitioner exercises his constitutional right to not incriminate himself under the 5th Amendment of the Constitution.

3. Admits. Although Petitioner cannot speak for the date Respondent issued a Notice of Deficiency, Petitioner did receive a Notice of Deficiency dated March 2, 2009 for the 2005 taxable year.

3a. Petitioner stipulates that he received a Notice of Deficiency dated January 7, 2009 for each taxable year 2004 and 2006.

4-7. Petitioner exercises his constitutional right to not incriminate himself under the 5th Amendment of the Constitution.

CERTIFICATE OF SERVICE: I do hereby certify that on this date, I sent properly a copy of this Response to Stipulations to opposing counsel at District Counsel’s office at 320 Federal Place, Greensboro, NC

_____________________                    Date: December 3, 2009 
Lee Roy S. 
Greenville, SC 29605