United States Tax Court 
                                     
Philip J.                               ) 
            Petitioner,                 )
                                        )   DOCKET # 168xxx
   v.                                   )
                                        )   Motion for request of
 Commissioner Internal Revenue          )   Admission of facts
            Respondent                  )   
________________________________________)

Under Tax Court Rule 90, Requester requests that Respondent under oath do make the following Admissions of fact within thirty (30) days’ service of this request or within such shorter time as the Court may allow. For the purposes of this action, admit or deny in writing that the following statements are true:

1. Petitioner had unreimbursed business cost/. Expenditures of 116, 9700 or more.

2. Petitioner had a dependant wife for the year in question.

3. Petitioner is entitled to credit for excessive telephone tax.

4. Petitioner is entitled to waiver of penalties.

5. District Council has no certified or authenticated wage statements from employers.

6. The income figures from the IRS include monies earned by illegal aliens using petitioners social security number.

7. Petitioner had deductions for medical expenses, tax preparation expense, charitable donations, church donations, etc.

8. Petitioner subcontracted 40% of his labor out.

9. Petitioner (in running a body shop) had office expense, shipping expense, parts, outside services, Sublet repairs, Auto expense, towing,, Equipment repairs, etc.

10. Petitioner (in running a body shop) had Electricity bills and Heating expense.

11. Petitioner (in running a body shop) had Shop supplies and paint and material expenses.

12. Taxpayer is entitled to claim cost of doing business against the gross receipts for his business listed on the Notice of Deficiency.

13. Taxpayer is a auto body technician and is entitled to claim 75% of the gross income listed on the 90 day letter, resulting in a 25% net for 2005.

14. Self employed auto body technicians in taxpayers area earn 25% net from gross income.

15. The IRS has no original source documents from Petitioner’s employer.

16. The IRS does not have authenticated documents showing income to Taxpayer.

17. Petitioner had expenses relating to the operation of a body shop.

18. Petitioner had labor expenses in 2005.

19. Petitioner has provided a rational basis under the Cohen case for deductions and expenses.

20. Petitioner has provided credible evidence that the notice of deficiency is incorrect by producing photographs of Equipment, hardware, Supplies and a paint booth and public documents that provide a rational basis under Cohen for the cost of the same.

21. Petitioner can properly authenticate photographs by his testimony with first hand knowledge of the facts, as well as other possible testimony of the facts.

22. Petitioner has provided a rational basis under Cohen for over 31000.00 in un- reimbursed expenses.

CERTIFICATE OF SERVICE: I hereby certify that on or about this date, I mailed properly a copy of this pleading to the Respondent at his or her proper mail addresses.

________________________                                DATE: 
Philip J., Pro Se , Petitioner 
Daleville, Alabama