Pleading: 

  Marc C. Patriot,                                             ) 
  Petitioner                                                   )
                                                               )
  V.                                                           )             
                                                               )                Docket No.  24411-04 
                                                               )                RESPONSE TO STIPULATIONS    
  Commissioner of Internal Revenue,                            )                                                  
  Respondent.                                                  )

                                    RESPONSE TO STIPULATIONS

Petitioner, Marc C. Patriot, hereby files this response to the IRS stipulation dated 01/06/2006.

1. Admit
2. Admit
3. Deny – The figures appear to be incorrect to me. Respondent will have to produce these figures provided for them from Nationwide Mutual Insurance Company, American Mutual Funds, and whomever else your information came from.
4. Petitioner respectfully declines to answer this stipulation citing my 5^th amendment right.  Petitioner further understands that he IRS claims that failing to file is a criminal offense.
5. Deny – The figures appear to be incorrect to me.  Respondent will have to produce these figures provided for them from nationwide Mutual Insurance Company, American Mutual Funds, Southern Farm Bureau Life Insurance Company, and whomever else your information came from.
6. Petitioner respectfully declines to answer this stipulation citing my 5^th amendment right. Petitioner further understands that the IRS claims that failing to file is a criminal offense.
7. Deny – The figures appear to be in correct to me.  Respondent will have to produce these figures provided for them from Nationwide Mutual Insurance Company, and whomever else your information came from. 
8. Petitioner respectfully declines to answer this stipulation citing my 5^th amendment right.  Petitioner further understands that the IRS claims that failing to file is a criminal offense.                             

CERTIFCATE OF SERVICE:  Petitioner does herby certify that on this date, (01-30-2006) I sent properly a copy of this pleading to opposing counsel.

________________________                                               

 Marc C Patriot / Petitioner
100 Dumb Rd
Gaffney,NC 28555