US TAX COURT
WASHINGTON DC

 
   Trudy Patriot                     )                                                                                
       Petitioner                    )
                                     )       Docket No.   201
  Commissioner Internal Revenue      )          REPLY TO ANSWER                  
      Respondent                     )            
                                     )            
  

Petitioner above named reply to Respondent’s answer dated Jan 17, 2006:

1. The answer of the CIR stated that petitioners did not request an offer in compromise, collection alternatives, etc… However, the notice of determinations dated Sept 30, 2005, had attached to it a summary of the case prepared by the IRS. The summary stated: “on Sept 9, 2005, we received correspondence from the taxpayer…. The taxpayer. …stated they would discuss collection alternatives.”

Further, in the papers submitted in this case Petitioner repeatedly requested offer in compromise, collection alternatives, etc… See Petitioner's response to August 9^th letter of Appeals, attached.

2. Repeatedly Respondent threatened petitioner with fines and penalties. These cheap and false threats are a type of harassment and an intimidation tactic of the all powerful IRS. Petitioner is an American citizen and should not be treated like this. District Counsel should be fined by this court for his false accusations and harassments.

3. Paragraph 4 of said answer of DC states “Petitioner asserted frivolous arguments during their CDP Hearing and in their original petition.” This is a false statement intended to harass and intimidate Petitioner who has no legal training.

If DC has any evidence of frivolous arguments submitted by Petitioners, he should produce it to the court immediately. If he fails to do so then DC is, in effect, admitting that none exists and that he has made a false accusation.

4.      Petitioner requests that this court order DC to behave in a civilized manner, refrain from all false accusations against Petioner, halt all harassment and intimidation tactics, cease and desist unlawful and unjust actions against all taxpayers.

In the alternative, Petitioner requests that Young withdrawl from this case and have it assigned to another Counsel in his office.

5. Petitioner reiterate their request for a CDP Hearing as the law allows.

6. Further, DC sent us his letter dated January 23^rd , which contained false statements and accusations against me, phony threats and intimidation devices. DC falsely accused me of having “asserted frivolous arguments.” This is an untrue statement meant to frighten me.

Also said letter falsely stated that I had not brought up collection alternatives in this case. This is also an untrue statement made by District Counsel. Petitioner requests that this court admonish DC for this harassment letter and false Answer. Petitioner request attorney’s fees and costs under the Equal Access to Justice Act.

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

____________________________________                        Date______________________________

Trudy Patriot