Philip J.
P.O. Box 1186
Daleville, Alabama

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

Sept 28, 2009

Re: Philip J., Docket No. # ###

Dear Mr. McCallum

The Restructuring and Reform Act passed on July 22, 1998 added IRC §7491 which shifts the burden of proof from the tax payer to the Service under some conditions. The old common law rule that placed the burden of evidence in tax cases on the tax victim and not the tax collector has been some what ameliorated.

I hereby request that you acknowledge that I am in compliance with IRC 7491, pertaining to the shift of the burden of proof. I request that the IRS assume its burden of proof under this new law and that you notify me that you have accepted my position.

IRC §7491(a) (1) shifts the burden of proof in a court proceeding to the Service if the taxpayer produces credible evidence concerning the factual issues relevant to determining tax liability.

Further, §7491(a) (2) provides the criteria for shifting the burden of proof to the tax collector, if the taxpayer:

1. Meets all substantiation requirements required by the code

2. Maintain all records required by the code

3. Cooperates with any reasonable request for information by the Service.

I have met all these requirements and I request that you acknowledge in writing my claim that the burden of proof for any aspect of my tax liability no longer remains entirely on me.

Please take note that I have:

1. Substantiated all of my deductions, expenses that I claim by sending you proper, authenticated books and records to the extent possible . I may send you some more. I give up and revoke all claims that I cannot substantiate.

2. I have maintained all records required for the deductions and expenses that I claimed. I revoke and cancel all claims where I do not have the proper records.

3. In all my correspondence with you, I have requested an out-of-court settlement. I have furnished all information requested by the Service, as

long as the request was relevant, material, reasonable and legal.

If you have further questions or if you need more information, please let me know.

Yours,
Philip J.