Daniel Patriot, )
Petitioner, )
)
v. )
Docket No. 8207
)
Commissioner of Internal
Revenue, )
)
Respondent. )
Opposition to
Motion for Summary Judgment
Petitioner Daniel Patriot
hereby files his opposition to the IRS Motion for Summary Judgment dated August
09, 2005, based on the following grounds.
(1) On May 02, 2005 Petitioner Daniel Patriot filed a
petition to overturn an IRS CDPH Petition or as stated: Redetermination of a
Deficiency. The Face to Face hearing was held March 21, 2005.
2.The year in question Mr. Patriot
had deductions, credits, business expenses, insurance cost…etc. that are not
reflected on the return. Mr. Patriot had no tax liability except federal
privileged income which I reported as gross income.
3. On the day of the hearing Mr. Patriot
was severely ill and under medication that subdued him mentally to the point
that he could not raise the proper questions or fully understand the question
and suggestions put to him by the Appeals Officer.
4. Approximately two weeks before the
CDPH Mrs. Patriot contacted Mr. M. Jeka Appeals Officer for the Denver IRS
Office as well as writing him ______________ . Mr. Jeka stated angrily that he wasn’t going to let the case
go beyond the date specified in the letter for the CDPH in spite of his
condition, therefore Mr. Patriot was forced to attend in his condition.
5. Mr. Patriot was and is suffering from a
multitude of illnesses that has complicated his life for approximately 30 years where upon he
tried to work sporadically, from 1974 to 1985 (in 1985 he worked for
approximately 16 months). From 1986 to 1996 he was unable to work. In 1999 he
was forced to try and work regardless, unless he wanted to live under the
bridge, so he tried to work.
Mr. Patriot was hospitalized
in 2000 from complications that started sometime in 1999. He has had hospital
admission as well as emergency room trips. In 2004 he was admitted to the VA
Hospital. He has a history of P.T.S.D. which causes him to have psychotic
episodes, fights depression, memory loss, illusions of fighting Viet soldiers,
being strangled by them. He’s always on the “look out and has numerous other
hospital stays and medical problems.
6. These are the primary
reasons Mr. Patriot didn’t pick up alleged notices to him over a period of time
he has been incapacitated, in addition the IRS was also sending letters to his
old as well as new address. Mrs. Williams at 6801 e
7. Mr. Patriot was told by
Mr. Jeka appeals officer to bring in an amended return for the year in question
which Mr. Patriot did. In his condition he took an incorrect 1040X in to the
CDPH. After the CDPH it was realized and another 1040X with the corrected
deductions was sent to
8. Mr. Patriot didn’t have a
fair and complete hearing, he request a new hearing DE NOVO in tax court to
settle this matter. Mr. Patriot requests someone from the IRS to contact him so
he can settle out of court.
9. Mr. Patriot wants someone
from the IRS with correct knowledge to assist him with the 4852’s which is an
IRS Form correcting erroneous information filed by various companies, rebutting
that information.
Mr. Patriot is asserting a reasonable dispute with respect to those
receipts that was filed with the Secretary under B or C of Part 3 of subchapter
A of chapter 61 by a third party…. The Secretary shall have the burden of
producing reasonable and probative information (from his own knowledge)
concerning such deficiency in addition to such information return.
Sec-7491—Burden of Proof
(a) Burden shifts where taxpayer produces credible
evidence
(1) General Rule
If,
in any court proceeding, a taxpayer introduces credible evidence with respect
to any factual issue relevant to ascertaining the liability of the taxpayer for
any tax imposed by subtitle A or B, the Secretary shall have the burden of
proof with respect to such issue.
No one in the IRS, not even
the Secretary has any personal or direct knowledge of any receipts other than
perhaps federal privileged income or income arising from the Federal Government
paying the individual directly.
10. On line number 16- the
IRS stated incorrect information; Mrs. Patriot picked up the phone and what the
IRS Counsel said was: Do you object to my dismissing the case, whereupon Mr. Patriot
said, NO.
It is PRAYED that the Motion
for Summary Judgment be denied and REMANDED back to appeals.
_______________________________________
Mrs. Ma Patriot for Mr.
Daniel Patriot
Dated: August 18, 2005
CERTIFICATE OF
SERVICE
I do hereby certify that a
copy of the foregoing OPPOSITION TO MOTION FOR SUMMARY JUDGMENT was served on
respondent by mailing the same on AUGUST 19, 2005 in a postage paid FedX
Envelope addressed as follows
Steven I. Josephy
General Attorney (
And/or Opposing
Counsel.
Tax Court Bar No.
JS0151
Denver-Federal
Bldg.
The copy attached to
respondent petition is not the copy that Mr. Patriot sent to