US TAX COURT
WASHINGTON DC

NOEL PATRIOT                           )
                Petitioner             )     DOCKET #________
                                       )
     V.                                )    Petition for Re-Determination of
                                       )    Notice of Determination
Commissioner Internal Revenue          )

Petitioner Noel Patriot hereby petitions the US Tax Court for a Re-determination of the Notice of Determination dated June 17, 2005, based upon the following reasons:
1. Pursuant to IRC sections 6320 and 6330, Petitioner requested a Collection Due Process Hearing for the tax period 1996-2000 within 30-day time period allowed by statute. 
2. Congress has set forth three pre-conditions for Collection Due Process Hearing (herein referred to as CDPH),
A Petitioner must make request
B Petitioner must make request in a timely manner, 30 days.
C Petitioner must state the purpose of the hearing which includes collection alternatives, procedure irregularities, spousal relief and tax liability in some cases.
3. Petitioner complied with all of these. The IRS has preconditions for taxpayer not to raise political, Constitutional and religious concerns. Petitioner complied with this.
4. IRS has other irregular and interesting preconditions such as filling out forms and submitting a payment schedule. These requirements are impossible since Petitioner does not know what the IRS wants until he meets with him. Petitioner is not required to do these and did not. 
5. The IRS illegally and wrongfully withheld a hearing and has violated his statutory rights and administrative due process rights to appear at a hearing.
6. The definition of a hearing found in Merriam-Webster's Dictionary of Law C1996.
1: a proceeding of relative formality at which evidence and arguments may be presented on the matter at issue to be decided by a person or body having decision-making authority (compare trial)

Note: The purpose of a hearing is to provide the opportunity for each side of a dispute, and esp. a person who may be deprived of his or her rights, to present its position. A hearing, along with notice, is a fundamental part of procedural due process. Hearings are also held, as for example by a legislature or an administrative agency, for the purpose of gathering information and hearing the testimony of witnesses. 2: a trial in equity practice Merriam-Webster's Dictionary of Law C1996.
7. Petitioner disagrees with all of the notice of determination except as admitted above.
8. In the case of Schultz II, the US Court of Appeals for the 2nd Circuit issued a definitive ruling: Independent judicial review is required for all IRS collection enforcement activities. Now the IRS is like landlords, banks and loan companies. The Debtor is entitled to an independent judge to scrutinize the enforcement activities of all collection agencies. Harsh actions are no longer allowed without the acquiescence or intervention from a judge. A judge is defined as holding a lifetime appointment with no diminishment in salary. Schulz v. IRS, 2nd circuit, June 2005, Case No. 04-0196-cv. Petitioner herby requests independent review of the administrative action. Please send the appropriate and necessary forms for Petitioner to comply with the mandate of the 2nd Circuit. See Schultz II, Supra. 
9. Petitioner owns no real estate and has no savings, assets or investments. He owns an ancient pickup truck and a heavily leaned van. He is a 72 year old retired man drawing Social Security who does not makes enough to support himself. Petitioner’s pay is well below the federal poverty guidelines. 
10. Petitioner’s rights were violated and the notice of determination should be overturned and a new, proper CDP hearing should be scheduled. 
Wherefore petitioner request relief above.
___________________ June 12, 2005

    Noel Patriot, pro se