US TAX COURT 
Washington, DC

Tony Patriot	                )                                                      
   Petitioner,                  ) DOCKET # 3572-08   
  V.                            )                  
Commissioner Internal Revenue   ) Affidavit of Expenses and Deductions
  Respondent.                   )

Taxpayer above-named hereby submits his affidavit as a true approximation of his unreimbursed business expenses, deductions, credits, etc.

  1. This reconstruction is based upon the Cohen Case. The Circuit Court of Appeals ruled in Cohen v. CIR, 266 F2d 5 (1959): that in tax court, taxpayer can use reasonable figures, instead of figures conjured by the IRS that cannot be correct. Taxpayer can also reconstruct lost paperwork to substantiate this deductions and business expenses. The 9th Circuit Court ruled in Cohen v. CIR, 266 F 2d 5(1959):
    ''We think our only proper course is to approach the problem indirectly by analysis of the record in the light of the principles established in Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930). Our objective will be, after resolving any reasonable doubts against petitioner, to reconstruct his gross income as betting commissioner at a figure which in our judgment it would be unlikely to exceed in fact.”
  2. The IRS is authorized by Congress only to collect taxes that are actually due. The Tax Court has a duty to find the taxes that are in fact owed. The IRS knows Petitioner is retired, has a small income and also has unreimbursed schedule A deductions. Only the amount is unknown.
  3. Petitioner due to no fault of his own does not have adequate books and records to substantiate his business expenses, deductions, etc. Taxpayer is neither a lawyer nor a CPA and has no legal or tax education training. He is a simple working person. A citizen of this great country, Petitioner does not understand the internal revenue laws or regulations. He finds the IR code to be incomprehensible. Since he is unable to fill out his tax return, he must hire tax professionals.
  4. For the tax year in question, taxpayer hired a tax professional to assist his in filing tax return. Petitioner filed the advice of his paid tax advisor who advised him not file tax returns, and also not to keep books and records. Taxpayer faced with an incomprehensible tax system has a right to rely upon tax professionals. Petitioner does not know enough about the tax code to determine if his advisor was competent or leading him astray. Petitioner does not have adequate books and records due to the advice of a tax professional that is also very unpopular with the IRS.
  5. Therefore taxpayer does not have the necessary records to substantiate his business records and deductions but must reconstruct them under the Cohen rule. Petitioner is not an accountant or tax professional and did not know to keep all of his records for a specified period of time.
  6. Attached is a list of unreimbursed business expenses, deductions, etc and the amounts. For the tax year 2005, Petitioner claims these credits add up to a total of $4,770 for unreimbursed business expenses and $28,050 for deductions.
  7. Taxpayer is entitled to $50 (Safe harbor amount) for credit for illegal telephone tax. Taxpayer is also entitled to $200 for tax return preparation expense. Taxpayer had a dependent wife and four dependent children.
  8. At the trial, the IRS will use only hearsay documents against Petitioner. Therefore, taxpayer should be allowed to submit this affidavit. What is good for the goose is good for the gander.
  9. A deficiency determination which is not supported by some evidentiary foundation is arbitrary and erroneous. Weimerskirch v. Commissioner, 596 F.2d 358, 361-362 (9th Cir. 1979), revg. 67 T.C. 672 (1977).
  10. In conclusion Petitioner request that this court allow Petitioner to introduce and present an affidavit or allow him to testify under oath as to the same. 
CERTIFICATE OF SERVICE: I hereby certify that on or about this date, I gave a copy of this pleading to the Respondent.

_______________________________ 			May 21, 2009
Tony Patriot
Wheaton, IL 60187

enc:

List of deductions and expenses for tax year 2005

A. Employee’s Unreimbursed Business Expenses
1. Utilities for working at home			$   200
2. Maintenance and mileage				$ 1,250
for use of personal vehicle for business purposes	
3. Professional magazines and training material		$   100
4. Cell phone						$ 1,200
5. Home office and supplies 				$ 2,000
6. Depreciation of home computer equipment 		$   200
TOTAL Unreimbursed Business Expenses			$ 4,770

B. Deductions
1. Dental and Doctors 					$ 1,500
2. Medical Insurance					$ 4,800
3. Church Tithe						$ 2,400
2. Non cash donations to the church			$   300
4. 501C3 charities 					$   500
5. Non-cash Contributions to charities 			$   300
6. Mortgage Interest 					$12,000
7. Gambling Loss					$   250
8. Real Estate Taxes					$ 6,000
TOTAL Deductions					$28,050