Philip J.
Address

Oct 8, 2009

David M. McCallum
IRS Attorney (Greensboro, Group 1)
320 Federal Place, Room 509
GREENSBORO, NORTH CAROLINA 27401

Re: Philip J. v. Commissioner of Internal Revenue Docket # xxxxx

Petitioner Philip J., pursuant to Rule 71 of the rules of United States Tax Court, and Rule 33 Federal Rules of Civil Procedure, petitioner informally makes the following Request for Admissions to respondent.

Under Tax Court Rule 71 ( c ) Requester requests that Respondent under oath do make the following Admissions within thirty (30) days’ service of this request or within such shorter time as the Court may allow. These Admissions pertain to the tax year 2005.

Admit or Deny:

1. Petitioner is entitled to waiver of penalties for the tax year in question.

2. Petitioner is entitled to credit for excessive telephone tax for the tax year in question.

3. Respondent or their counsel have no authenticated: “documents or records” in this case.

4. Petitioner’s claim of reconstructed expenditures and/or unreimbursed business cost of $116,9700 for the tax year in question is correct.

5. Petitioner has 4 dependants for the year in question.

6. A certified wage statement for the year in question does not exist.

7. An original source document or documents from petitioners employer for the year in question, does not exist.

8. An authenticated document revealing income to the respondent for the year in question does not exist.

9. No authenticated documents or competent fact witness testimony exist to refute petitioner’s claim of subcontracting 40% of the labor compensation out for the year in question.

10. The petitioner is entitled to claim cost of doing business against the gross receipts for his business listed on the Notice of Deficiency.

11. Respondent or their counsel cannot rebut the claim that the alleged income on the NOD could have came form illegal aliens using petitioner’s social security number.

12. The respondent or their counsel agrees that it takes office supplies, shipping expense, outside service expense, to maintain a body shop.

13. The respondent or their counsel agree that it takes Automobile parts, Heating, electricity, towing expense, shop supplies, and paints and materials to maintain a body shop.

14. The respondent or their counsel agree with the statement by petitioner that an auto body technician is entitled to claim 75% of the gross income listed on the 90 day letter, resulting in a 25% net from gross income.

Yours,

Philip J., Pro se, Petitioner