US TAX COURT 
                                WASHINGTON DC
 
Rhonda Patriot                       )
			Petitioner   )  Docket No. ___________	
                                     )
v.                                   )
                                     )
				     ) Motion for expenses and deductions
COMMISSIONER OF INTERNAL REVENUE,    )
			Respondent   )            		            			 

Taxpayer above named hereby submits his affidavit as a true approximation of her unreimbursed business expenses, deductions, credits, etc.

1. This reconstruction is based upon the Cohen Case. The Circuit Court of Appeals ruled in Cohen vs CIR, 266 F2d 5 (1959): that in tax court, taxpayer can use reasonable figures, instead of figures conjured by the IRS that cannot be correct. Taxpayer can also reconstruct lost paperwork to substantiate this deductions and business expenses.

   The 9th Circuit Court ruled in Cohen v. CIR, 266 F 2d 5(1959):

   ''We think our only proper course is to approach the problem indirectly by analysis of the record in the light of the principles established in Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930). Our objective will be, after resolving any reasonable doubts against petitioner, to reconstruct his gross income as betting commissioner at a figure which in our judgment it would be unlikely to exceed in fact.”

2. The IRS is authorized by Congress only to collect taxes that are actually due. The Tax Court has a duty to find the taxes that are in fact owed. The IRS knows Petitioner is retired and has a small income and also has unreimbursed schedule A deductions. Only the amount is unknown.
3. Petitioner due to no fault of her own does not have any books and records to substantiate her business expenses, deductions, etc. Taxpayer is neither a lawyer nor a CPA and has no legal or tax education training. She is a simple working person.
4. This citizen of this great country does not understand the internal revenue laws or regulations. She finds the IR code to be incomprehensible. Since she is unable to fill out her tax return, she must hire tax professionals.
5. For the tax year in question taxpayer hired a tax professional to assist her in filing her tax return.

   Therefore taxpayer does not have the necessary records to substantiate their business records and deductions but must reconstruct them under the Cohen rule. Petitioner is not an accountant or tax professional and did not know to keep her records for a specified period of time.

6. Attached is a list and affidavit of unreimbursed business expenses, deductions, etc and the amounts. for the year ______ for Petitioner above-named, these add up to a total of $________ business expenses and $________ deductions.
7. At the trial, the IRS will use only hearsay documents against Petitioner. Therefore, taxpayers should be allowed to submit this affidavit. What is good for the goose is good for the gander.
8. In conclusion Petitioner request that this court allow Petitioner to introduce and present her affidavit or allow her to testify under oath as to the same.

CERTIFICATE OF SERVICE: I hereby certify that on or about this date, I gave a copy of this pleading to the Respondent.

________________________ 			DATE: ______________
Name:
Address:

Affidavit and List of deductions and expenses for tax year 2003

I. Rhonda S. Broadnax- Head of Household for tax year 2004

A. Business expenses for self-employed multi level marketing business

TOTAL                                                       $__________
 

B. Unreimbursed Business expenses for employers

TOTAL 							      $__________					
	

C. Deductions

TOTAL						        	$___________

TOTAL EXPENSES AND DEDUCTIONS			                $___________

STATE OF SOUTH CAROLINA, 	) 	
COUNTY   OF    GREENVILLE 	)	Jurat

Sworn to before me this ______ day of January, A.D. 2009

_________________________
Notary Public for this state
My Commission Expires________________