UNITED STATES TAX COURT
                                  WASHINGTON, DC 20217
                                  
WANE M.,                           )
            Petitioner             )
    v.                             )     Docket No. 40xxx
                                   )
COMMISSIONER OF INTERNAL REVENUE,  )     Response to Status Report of Respondent
            Respondent             )

Petitioner above-named hereby files his Response to Status Report of the IRS dated October 17, 2006.

1. Petitioner incorporates his Status Report dated October 10, 2006.

2. As the IRS admitted in their status report, Appeals did not allow Patriot to bring his two witnesses into the conference to testify about his case. These two witnesses has vital information to present to appeals but were not allowed to do so.

Consequently, Patriot was unable to proceed. Revenue Procedure 68-29 provides that the taxpayer is entitled to bring witnesses for development of the facts.

3. IRC 7452 provides: Sec. 7452. - Representation of parties

“No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.”

As the IRS admitted, Patriot had his representative Robert Clarkson there to represent him, but he was not allowed to do so. Therefore, this case should be returned to appeals so Patriot can have a decent CDP hearing.

The IRS takes the position that only the rich and the powerful can have representation at IRS conferences. Denial of Patriot’s chosen representative is clear case of discrimination based on wealth. The Congress provided in IRC 7452 that the taxpayers could have their own representative.

4. The Stasis Report of respondent was incorrect by stating that Patriot had witnesses when the facts are that Patriot had one court reporter, one representative and no witnesses. The court reporter and the witnesses were not witnesses. The witnesses were not allowed in the room.

5. Patriot is prepared to present his completed OIC form, his completed financial statement form 433 and his back tax returns at a real CDPH and should be allowed an opportunity to do so.

6. Most of the said status report of the IRS was a tirade against Patriot’s representative. It also continually used the term “tax protestor” which the US Congress has ordered the IRS not to use anymore.

Therefore, the government’s status report should be stricken from the record and district counsel should be ordered to submit a new one without out so much extraneous and irreverent material.

In conclusion, this court should order the IRS to obey the law and to schedule a new CDPH for Patriot.

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

_______________________                                                     Date: November 8, 2006
Wayne M.