Scott Pretrial Memo

Trial Calendar: Columbia, SC
Date: March 17, 2008

PRETRIAL MEMORANDUM FOR Scott Patriot

NAME OF CASE: Scott Patriot                                       DOCKET NO.: 437xxx
                             Petitioner
                v.
             Commissioner of Internal Revenue
                             Respondent

ATTORNEYS:
Petitioner: pro se                                               Respondent: District Counsel
Tel. No.: 123-456-7890                                           Tel. No.: ________________

AMOUNTS IN DISPUTE:
Year(s)/Period(s)                           Deficiencies/Liabilities                                          Additions/Penalties
NA (CDPH Case)                              NA (CDPH Case)                                                    NA (CDPH Case)

STATUS OF CASE:
Probable Settlement _____ Probable Trial _____ Definite Trial √_

CURRENT ESTIMATE OF TRIAL TIME: One hour

MOTIONS YOU EXPECT TO MAKE: (Title and brief description) Damages under IRC 6673 against Respondent.

STATUS OF STIPULATION OF FACTS: Completed _____ In Process √_

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

2. Petitioner only raised positions listed by Congress in IRC 6330/6320.

3. The Appeals Division falsely accused Petitioner of raising arguments in his “Request for a Collection Due Process Hearing” form that were classified by the IRS as frivolous or groundless.

4. For the false accusation, the Commissioner should pay damages under IRC 6673.

5. Petitioner is entitled to a face-to-face conference before Appeals.

6. Petitioner has met all the qualifications for am in-person hearing.

7. Only Congress can set the pre-conditions for a face-to-face conference.

ISSUES:

1. Petitioner raised no frivolous arguments.
2. Petitioner only used positions authorized by Congress.
3. The Commissioner falsely accused Petitioner of raising frivolous or groundless arguments.
4. The Commissioner should pay damages for the false accusation.
5. Petitioner is entitled to a face-to-face conference.
6. Petitioner has met all the qualifications for am in-person hearing.
7. Only Congress can set the pre-conditions for a face-to-face conference.
8. The issues raised in the Petition and the Supplement to the Petition.

WITNESS(ES) YOU EXPECT TO CALL: (Name and brief summary of expected testimony)
None at this time.

SUMMARY OF FACTS: (Attach separate pages, if necessary, to inform Court of facts in chronological narrative form)
These are listed on Petitioner’s CDPH Request, Petitioner’s Petition and Petitioner’s Supplement to Petition which is hereby incorporated by reference.

BRIEF SYNOPSIS OF LEGAL AUTHORITIES: (Attach separate pages, if necessary, to discuss fully your legal position) IRC 6330/6320

EVIDENTIARY PROBLEMS:
NA

DATE: December 18, 2007	        ___________________________________
                                Petitioner

Return to: Judge Thomas B. Wells
United States Tax Court, Room 432
400 Second-Street, N.W.
Washington, D.C. 20217