US TAX COURT
                                                                        Washington, D.C. 20217
Robert Clarkson                     )
                                    )
              Petitioner,           )   DOCKET No.: 17xxx
                                    )
     v.                             )
                                    )
Commissioner:IRS                    )   Request for Admissions
                                    )
             Respondent.            )

Under Tax Court Rule 90, Requester requests that Respondent under oath do make the following Admissions within thirty (30) days’ service of this request or within such shorter time as the Court may allow. For the purposes of this action, admit or deny in writing that the following statements are true:

1. The IRS Appeals Division’s Notice of Determination, mailed to taxpayer on November 1, 2006, is not correct and accurate.

2. The IRS refused taxpayer an in-person hearing that the law requires.

3. The IRS denied taxpayer his in-person hearing.

4. Appeals had no legal basis for refusing taxpayer a face-to-face hearing as the law requires.

5. Taxpayer met all of the conditions to have an in-person conference.

6. Taxpayer did not make frivolous and groundless arguments in his real and final CDPH request.

7. Taxpayer made in his CDPH request, no arguments listed on the IRS publication on frivolous arguments.

8. The IRS made false accusations against taxpayer pertaining to his CDPH Request form.

9. Appeals falsely accused taxpayer of making frivolous and groundless positions in his CDPH request.

10. The IRS trying to intimidate taxpayer.

11. Appeals received taxpayer’s substitute CDPH request and my recall letter.

12. Appeals ignored the recall letter and substitute CDPH Request.

13. The Commissioner can be penalized under IRC§6673 for vexatious and harassment pleadings.

14. Petitioner raised no arguments classified by the IRS as “frivolous” in this case.

15. Petitioner only raised positions listed by Congress in IRC §6330 in this case.

16. The Appeals Division falsely accused Petitioner of raising in his pleadings arguments classified by the IRS as frivolous or groundless.

17. For the false accusation in this case, the Commissioner should pay damages under IRC §6673.

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

Date: March 25, 2008

__________________________
Robert Clarkson
Anderson, SC 29621