UNITED STATES TAX COURT
Richard Freeman, )
Petitioner )
V ) Docket # 11384-00
Commissioner of Internal Revenue, ) Reply to Answer
Respondent ) Objection to Motion
Petitioner, Richard Freeman hereby files his Reply to the Answer of the Respondent and also objects to Respondent’s Motion for Entry of Order that Undenied Allegations In Answer Be Deemed Admitted, dated November 30, 2006 based on the following grounds:
1. Petitioner denies each and every allegation set forth in the answer to amended petition and demands strict proof thereof.
2. For the tax years in question, Petitioner had dependants and a large amount of deductions for interest, medical expenses, unreimbursed business expenses, tax advice etc. Petitioner does not owe the tax liabilities.
Further, Petitioner requested that the penalties against him be abated or waived, as he is a person so entitled.
3. The answer has numerous defects including relying on hearsay and claiming a tax liability stemming from unauthorized and improper documentation. The answer is simply incorrect in many places and is hereby denied by Petitioner.
The federal rules and tax court rules are very clear that the Petitioner is not required to file an answer. However the Commissioner is filing this motion to intimidate Petitioner who has no attorney for filing a Reply.
Taxpayer is a workingman with limited education and no funds to hire an attorney or legal assistant. This motion is no more than harassment against Petitioner in a crud attempt to brow beat an impoverished litigant into an unequal settlement. District Counsel is using the unlimited resources of the Federal government against a workingman with no resources to protect his interest.
4. Petitioner request that the defendant be sanctioned for filing frivolous motions and for needlessly forcing Petitioner to expend his limited resources contesting a motion that has no meaning anyway.
Petitioner requests that District Counsel be admonished and that he be rewarded $1000 for reimbursement of his expenses for responding to this harassment motion.
Certificate of Service: I hereby certify that on this date I sent properly a copy to opposing council.
___________________________ Date: December 11, 2006
Richard Freeman, Pro se