US TAX COURT 
                                                                         WASHINGTON DC
 
Wane Patriot                        )							
                                    )          DOCKET #404x-xxx
    v.                              )          Opposition to Motion for Penalty
                                    )
Commissioner Internal Revenue       )
____________________________________)
 

Petitioner hereby files his opposition to the government’s Motion for Penalties under IRC §6673 dated February 26 2008, based upon the following reasons:

1. District Counsel files this motion to intimidate, frighten and burden a taxpayer with limited education, no computer skills and no training in law or tax.

2. District Counsel takes the position “Petitioners position in present case is frivolous or groundless.” However District Counsel failed to list any argument that is frivolous or groundless or listed on the IRS published list of frivolous positions. This false statement should be stricken from the record and District Counsel admonished.

3. Taxpayer has read carefully this court’s remand order dated July 7, 2006 and realizes that he was cautioned. At the remand conference Petitioner was prepared to fulfill all the requirements of the law but was prevented from doing so by the appeals office.

4. Petitioner incorporates by reference his Opposition to Motion for Summary Judgment dated April 1, 2008.

5. At the face to face hearing on September 6, 2006, Petitioner did not assert frivolous arguments through his so called “representative” as the appeals officer did not allow him to have a representative.

6. The injunction against Mr. Clarkson came almost a year after the hearing and therefore Clarkson was not barred from assisting taxpayer at the time of the conference. District Counsel is purposely misleading the court.

Taxpayer cannot be held responsible for the actions of others especially a notorious felon like Mr. Clarkson.

7. District counsel is attempting to brow beat an impoverished taxpayer with numerous threats including his threatening letters in December 2007. Citizens in this country deserve better. At least District Counsel should produce some evidence of taxpayer raising frivolous arguments in this case.

8. District Counsel, J.C. Young, has a reputation for being a bully and being rude. With the unlimited resources available to him he is attempting to take advantage of a loyal patriotic American citizen. District Counsel is barking up the wrong tree. His accusations are based upon positions that are not part of this case. District Counsel’s conduct in this case is unprofessional.

6. In conclusion, penalties should not lie against taxpayer because the Commissioner has no evidence, no proof and no documents of any pleading in this case by Petitioner which contain any frivolous or groundless issues.

CERTIFICATE OF SERVICE: I do hereby certify on this date that a copy this pleading was sent properly to opposing counsel.

________________________ Date: April 1, 2008
Wane Patriot
Ashville, NC 28803-10116