UNITED STATES TAX COURT
                                                                    WASHINGTON, D.C.

John B. Freeman,                   )
            Petitioner             )      Docket No. 21xxx
    v.                             )      
Commissioner of Internal Revenue,  )      Petition To Allow Adjudication of Frivolous Penalty 
            Respondent             )
___________________________________)

This case deals with the $500 Civil Penalty under IRC 6702 for each year 2001 and 2002. No Statutory Notice of Deficiency has been issued, and therefore, this case has not been adjudicated. IRC 6330 provides that taxes imposed without a Tax Court trial would be subject to due process by way of CDPH. For a small number of type of taxes, the tax liability may be adjudicated during the CDPH process. The frivolous penalty fits this criteria.

Please direct the IRS Appeals to schedule such a procedure that will satisfy the above requirements.

The petitioner certifies that he has mailed the opposing counsel for the IRS, Mr. Steven Webster, a copy of this Petition on this date.

Dated : February 6, 2009

____________________________________
John B. Rice, Petitioner, pro se
Hogansville, Georgia 30230-2106