Henry Patriot
Greenville, SC 29615

To: IRS Office of Chief Counsel
J.C. Young
320 Federal Plaza Room 509
Greensboro, NC 27401

To: US Tax Court
400 Second Street
Washington DC 20217

Re: Henry Patriot Vs Cir Docket Nos. 11xxx and 208xxx

December 29, 2005

Gentleman:

I have repeatedly asked for an out of court settlement and for the IRS to acknowledge that I do not owe any taxes. If I can either claim my wife as dependent wife or be allowed to file jointly, my dependent exemptions would be more than the amount the IRS seeks to tax me on. My wife and I are both over 65 and are entitled to two dependent exemptions each.

I am 87 years old and in very bad health and I resent the IRS’ harassment in this case and their failure to allow me my dependency exemptions. I ask that the court grant sanctions against the IRS for failure to settle this case.

This letter is in response to the government’s pre trial memorandum dated Dec 22, 2005.

1. The Government must prove with witnesses, any income imputed to me. The government has the burden of proof for all of this alleged income according to sections 7491 and 3001. The tax service is in fact required to verify information for pension and interest income. The information returns (Form 1099) by themselves are not sufficient.

2. Petitioner will testify under oath about his age, his wife’s age, the date they were married and the fact that he provides more than one half of her substance or cost of living.

3. Petitioner clearly disputed in his petition any and all tax liabilities, which included the incorrect interest and income figures as alleged by the Commissioner.

4. I have cooperated fully with opposing council, however my age and health severely limit me and due to a house fire many of my records were destroyed.

5. The non filing penalties are not justified because, due to age and marital status, I did not meet the threshold for filing.

6. I have not filed for a number of years because I’ve been retired for many years and have not met filing thresholds. I have no assets and no real-estate.

Yours,
Henry Patriot