United States Tax Court
                                  Washington, D.C.
                                  
Marian M.                           )
      Petitioner                    )           Docket No. #171xxx, 170xxxx
                                    )
  v.                                )
                                    )
                                    )           Objection to Request for POD
COMMISSIONER OF INTERNAL REVENUE,   )           
      Respondent                    )

Petitioner herby objects to the CIR Request for production of documents dated December 16, 2008.

The POD request only deals with notices and letters from the IRS to the taxpayer. These documents were generated by the IRS, sent to Petitioner and copies of which are still in the IRS files. The government cannot put citizens through the time and expense of researching, copying, packaging and mailing documents that area already in possession of the IRS.

If the government has such a great need for copies of their own material, then they can pay taxpayer’s reasonable cost incurred in fulfilling this extra-judicial request.

Pursuant to the provisions of Tax Court Rule 72, “[T]he party upon whom the request is served shall serve a written response within 30 days after service of the request.” Tax Court Rule 72 (b).

Additionally, pursuant to the provisions of Tax Court Rule 70, “Discovery shall be completed no later than 45 days prior to the date set for call of the case from a trial calendar.” Tax Court Rule 70(a) (2).

In the instant case, all discovery should be completed prior to December 19, 2008 e.g., 45 days prior to February 2, 2009. Therefore Respondents request is untimely and should be denied.

Certificate of Service: I do hereby certify that on this date I sent properly a copy of this pleading to opposing counsel, Steven Webster at District Counsel’s office, 320 Federal Place, Greensboro, NC.

__________________________                    Date: January 6, 2009
Marian M. 
Wichita, KS 67211