United States Tax Court
Washington, DC

 Marcus Patriot                        ) 
               Petitioner              ) 
                                       ) Docket No. 663x-xx                                                             
         v.                            ) 
                                       )  Petitioner's Response 
Commissioner of Internal Revenue,      ) to Stipulation of Facts 
               Respondent.             ) 
			   

It is hereby stipulated that, for the purpose of this case, the following statements may be accepted as facts and all exhibits referred to herein and attached hereto may be accepted as authentic and are incorporated in this stipulation and made a part hereof; provided, however, that either party has the right to object to the admission of any such facts and exhibits in evidence on the grounds of relevancy and materiality, but not on other grounds unless expressly reserved herein, and provided, further, that either party may introduce other and further evidence not inconsistent with the facts herein stipulated.

1. Admit.
2. Petitioner admits to receiving separate NOD's for 2003 and 2004, but does not admit to the amounts therein.
3. Petitioner admits to receiving separate NOD's for 2003 and 2004, but does not admit to the amounts therein.
4. Claiming the 5^th; see answer # 3.
5. Claiming the 5^th; see answer # 3.
6. Claiming the 5^th; see answer # 3.
7. Claiming the 5^th; see answer # 3.
8. Admit.
9. Claiming the 5^th; see answer # 3.
10. Claiming the 5^th; see answer # 3.
11. Admit.
12. Claiming the 5^th; see answer # 3.
13. Claiming the 5^th; see answer # 3.
14. Claiming the 5^th; see answer # 3.
15. Admit.
16. Claiming the 5^th; see answer # 3.
17. Claiming the 5^th; see answer # 3.
18. Claiming the 5^th; see answer # 3.
19. Claiming the 5^th; see answer # 3.
20. Claiming the 5^th; see answer # 3.
21. Claiming the 5^th; see answer # 3.
22. Claiming the 5^th; see answer # 3.
23. Claiming the 5^th; see answer # 3.
24. Claiming the 5^th; see answer # 3.
25. Claiming the 5^th; see answer # 3.
26. Claiming the 5^th; see answer # 3.
27. Claiming the 5^th; see answer # 3.
28. Claiming the 5^th; see answer # 3.
29. Admit.
30. Claiming the 5^th; see answer # 3.

Certificate of Service: This is to certify that a copy of this was served on Respondent by mailing the same on December 5, 2007 in a postage paid wrapper addressed as follows:

Steven M Webster
Senior Attorney
Internal Revenue Service
320 Federal Place, Room 509
Greensboro NC 27401

Sincerely,

_____________________ 
 Marcus Patriot
Gastonia, NC 28054