Trial Calendar: Chicago, IL
Date: June 8, 2008

PRETRIAL MEMORANDUM FOR Petitioner

Please type or print legibly
(This form my be expanded as necessary)

_________________________________________________________________________________________________________________________________________________

NAME OF CASE: 				DOCKET NO.3572-08

Tony Patriot, Petitioner
v.
CIR, Respondent
						
ATTORNEYS:
      Petitioner: Pro se        	Respondent:___________________________

      Tel.No.: 	_______________		Tel. No.: ____________________________

AMOUNTS IN DISPUTE:
Year(s)/Period(s)               Deficiencies/Liabilities       Additions/Penalties
      2005                          $10,070.00                          $3344.55

STATUS OF CASE:
  Probable Settlement: __            Probable Trial: X         Definite Trial: ____

CURRENT ESTIMATE OF TRIAL TIME:             2 hours
MOTIONS YOU EXPECT TO MAKE:            (Title and brief description)

Motion to Shift Burden of Proof
Motion for Summary Judgment

STATUS OF STIPULATION OF FACTS:  Completed  _________          In Process X

ISSUES: 
Hearsay by CIR 
Lack of Authentication by CIR and RoE issues 
Amount of withholding is greater than the NOD states is owed

WITNESS(ES) YOU EXPECT CALL:  (Name and brief summary of expected testimony)

Petitioner

SUMMARY OF FACTS: (Attach separate pages, if necessary, to inform Court of facts in chronological narrative form) Petitioner has deductions for charitable donations, credits for illegal telephone excise tax, deductions for tax return preparation expenses, Waiver of penalties, etc. CIR figures do not reflect federal tax withholding, Social Security tax withholding, Medicare withholding

Petitioner is entitled to $50 refund of illegal telephone tax and waiver of penalties.

The income figures used by the CIR may possibly have come from illegal immigrants using petitioner's Social Security number.

BRIEF SYNOPSIS OF LEGAL AUTHORITIES: (attach separate pages, if necessary, to discuss fully your legal position)
Reconstitution of Records
The Cohen case shows that Petitioner can use reasonable figures, instead of figures that cannot be correct. Petitioner can also reconstruct lost paperwork to substantiate his 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. (Petitioner, it is clear, has failed to establish a lesser amount.)”
More to be submitted later

EVIDENTIARY PROBLEMS:
Commissioner is planning to use Hearsay documents without authentication.

DATE:  __________________                     _______________________________
                                                      Petitioner												

Return to: Judge Maurice B. Foley
United States Tax Court, Room 332
400 Second-Street, N.W.
Washington, D.C. 20217
202-521-0681