US TAX COURT 
                                     
Philip J.                                ) 
            Petitioner,                  )
                                         )   DOCKET# ####
   v.                                    )
                                         )
 Commissioner Internal Revenue           )   Motion to Shift Burden
            Respondent                   )   of Proof (2005)
_________________________________________)

Petitioner hereby moves this court to shift the burden of proof from the taxpayer to the government under IRC §7491 as taxpayer is in compliance with the requirements:

1. The IRS Restructuring and Reform Act passed on July 22, 1998 added IRC §7491 which shifts the burden of proof from the taxpayer 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.

2. Petitioner hereby request that this court acknowledge that he is in compliance with IRC 7491, pertaining to the shift of the burden of proof. Petitioner requests that the court order the IRS to assume its burden of proof under this new law, and notify Petitioner of this change.

3. 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.

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

A. Meets all substantiation requirements required by the code

B. Maintain all records required by the code

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

5. Petitioner has met all these requirements and requests that this court acknowledge in an order his claim that the burden of proof for any aspect of his tax liability no longer remains entirely on him.

6. Petitioner has:

A. Substantiated all of his deductions, expenses that he will claim by sending to District Counsel proper, authenticated books and records within his ability. Petitioner hereby gives up and revokes all claims that he has not or cannot substantiate.

B. Petitioner has reconstructed all records required for the deductions and expenses that he will claim. Petitioner revokes and cancels all claims where he does not have the proper records.

C. In all of his correspondence with the Service in this case, he has requested an out-of-court settlement. he has furnished all information requested by the Service, as long as the request was relevant, material, reasonable and legal.

7. In Conclusion, Petitioner requests an order from this court shifting the burden of proof to the Commissioner, as the law requires.

CERTIFICATE OF SERVICE: I do hereby certify on this date that a copy this pleading was sent to properly to opposing council.

__________________________                               Date:
Philip J., Petitioner Pro se
Daleville, Alabama