United States Tax Court

DENNIS FREEMAN                    )
Petitioner                        ) Docket No. 652X-XXX
                                  )
v.                                )
                                  )
                                  ) Answer to Stipulations of CIR
COMMISSIONER OF INTERNAL REVENUE, )
Respondent                        )
			

Petitioner above hereby files hIS Response to Stipulations of the Commissioner.
1. Admits.
2. Petitioner respectfully declines to answer based on the grounds embodied in the 5th Amendment to the United State Constitution. Specially, Petitioner asserts his protection against self-incrimination as he has a good faith belief that the answer to this question could be used against him in a criminal case. Petitioner as a citizen of this United States has a Constitutional right against furnishing information against himself which would be incriminatory or lead to incriminating evidence. Petitioner hereby asserts that Constitutional right. Petitioner also requests immunity from prosecution so she can answer this stipulation in greater detail. Petitioner does not have copies of 1099’s and Forms W-2 and cannot verify the amounts of payments. Petitioner does not know how the commissioner made his determination and denies the figures.
3. Same as number 2 above.
4. Same as number 2 above.
5. Admits a copy of Notice of Deficiency is attached as Exhibit 1-R. Petitioner does not know the date it was sent.
6. Admits form 4549 is attached as Exhibit 2-R. Petitioner does not know the date it was sent.
7. Admits.
8. Admits.
9. Admits.
10. Admits.
11. Admits.
12. Admits copy of memorandum is attached as Exhibit 7-R.
13. Admits.
14. Admits a copy of correspondence dated November 13, 2006 from Petitioner is attached.
15. Admits a copy of correspondence from Appeals Office is attached.
16. Admits exhibit 11-R is attached as certificates of “Assessments, Payments and other Specified Matters”.

Certificate of Service: I do hereby certify that on this date I sent properly a copy of this pleading to opposing counsel.

_____________________			Date: March 18, 2008                                 
Dennis Freeman
Greenville, SC 29607