ROBERT FREEMAN                   )
                   Petitioner    )   DOCKET # 002xxx-10
     v.                          )	
                                 )    
COMMISSIONER OF INTERNAL REVENUE )    Response to Amended Answer
                   Respondent    )
_________________________________)  

Petitioner hereby responds to Respondent’s Amended Answers as follows.

1. The income figures from the IRS include monies earned by a business entity using petitioner’s social security number.

2. Petitioner was not the recipient of all monies noted. Monies were turned over to 70-150 independent contractors who were the recipients of the majority of money grossed by Porter’s Masonry. This is evidenced by copies of 1099s which may be on file with the IRS and copies of checks that the bank has on file and the IRS now is in possession of.

3. Since Porter employed independent contractors, Porter was not responsible for reporting monies paid to all independent contractors. Independent contractors are responsible for their own business and tax accounting and reporting.

4. The only deposits into Petitioner’s account that can be construed as income would be from business related activities. Some amounts could be considered as gifts and/or loans that are non taxable.

5. Petitioner had deductions for mortgage interest, medical expenses, charitable donations, church donations, etc.

6. Petitioners had unreimbursed business cost/expenditures consisting of rental payments on a warehouse, utilities at the warehouse location, maintenance on two business vehicles, standard industry insurance and subcontractors. All these payments were made from Petitioner’s checking account.

7. Petitioner denies the figures and the computations by the IRS and anything else not expressly admitted herein.

8. Petitioner also objects to Respondent’s Amended Answer on the grounds that it was submitted only seven days before the call of the case for trial and well after the pleadings were closed.

CERTIFICATE OF SERVICE: I hereby certify that on March 5, 2012, I personally hand delivered a copy of this pleading to the Respondent at the Tax Court Session in Jacksonville, FL.

March 5, 2012

________________________
Robert Freeman, Pro se
123 Main Street
Freedom, SC 12345