UNITED STATES TAX COURT
Washington, DC
John B. Patriot, ) Petitioner, ) ) Return to Order to Show Cause V ) Docket No. 6025-04 ) 24893-04 Commissioner of the Internal Revenue, ) Respondent, )
Petitioner, John B. Patriot, hereby files Return to the Order to Show Cause why Proposed Facts in Evidence should not be accepted as established, dated August 7, 20006, based on the following grounds.
1.The IRS moved this court on 14 Jul 06 to order Patriot to show cause while the stipulations by district counsel should not be accepted as fact. This court issued its order on 18 July 06 to Petitioner to show cause why the IRS stipulations should not be accepted as established. This did not allow Patriot 30 days to respond to District Counsel belated Motion.
2.Petitioner mailed response to Stipulations on May, 22 and also on August 11, 2006. Patriot answered the IRS stipulation truthfully and as best as possible.
3. Therefore, the respondent’s motion to show cause was premature and should have been dismissed.
4. This Motion was untimely under the provisions of Tax Court Rule 91 (f) (1), which requires such motion to be filed not later than 45 days prior to the date set for the call of the case from a trial calendar.
5. The courts should not order the IRS stipulations to be accepted, but should order that they be rejected, based upon the following reasons:
A. Tax Court Rule 91(f) (1) requires such motion to be filed 45 days before trial. Trial in this case in scheduled in two weeks.
B. The figures sought to be declared as facts are hearsay, not substantiated, lacking a proper foundation, not certified, not notarized, etc. These figure do not qualified for the business records acceptation to the rules against hearsay.
Certificate of Service: Petitioner does hereby certify that on this date, he sent properly a copy of this pleading to opposing counsel.
___________________________ Date:____________________
John B. Patriot, Pro Se
1776 Freedom Way
Freetown, GA 12345