Trial Calendar: Columbia , SC

Date: March 17 , 2008

PRETRIAL MEMORANDUM FOR Petitioner
Please type or print legibly
(This form my be expanded as necessary)

NAME OF CASE:                                                                             DOCKET NO. (S)

Joe Taxslave                                                                                            666-66666

ATTORNEYS:
    Petitioner: Pro Se_________________________                 Respondent: ___________________________
      Tel.No.: 864-225-3061___________________                     Tel. No.: ____________________________

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

       2001                          $5                       $10,000 
       2002                          $5                       $10,000 
       2003                          $5                       $10,000 
       2004                          $5                       $10,000 

STATUS OF CASE:
               Probable Settlement: X__              Probable Trial_____              Definite Trial: ____

CURRENT ESTIMATE OF TRIAL TIME:               2 Hours___________

MOTIONS YOU EXPECT TO MAKE:              (Title and brief description)

  Motion for Production of Documents

Discovery

STATUS OF STIPULATION OF FACTS: Completed  _________               In Process X___

ISSUES:

1. Hearsay by CIR
2. Lack of Authentication by CIR and RoE issues
3. Abatement of Penalties
4. Cohen Case
5. Issues listed on Petition

WITNESS(ES) YOU EXPECT CALL: (Name and brief summary of expected testimony)

None

 

SUMMARY OF FACTS: Attach separate pages, if necessary, to inform Court of facts in chronological narrative form)

 Petitioner has deductions, dependents, unreimbursed business expenses, credits, deductions for tax return preparation expenses, Waiver of penalties, etc.

Petitioner is entitled to $50 refund of illegal telephone tax and waiver of penalties.

The income figures used by the CIR came from illegal immigrants using petitioner's Social Security number.

 

BRIEF SYNOPSIS OF LEGAL AUTHORITIES: (attach separate pages, if necessary, to discuss fully your legal position)

Reconstitution of Records

The Cohen case shows that Petititoner can use reasonable figures, instead of figures that cannot be correct. Petitioner can also reconstruct lost paperwork to substantiate his deductions and business expenses.

The 9 th 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. (Petitioner, it is clear, has failed to establish a lesser amount.)”

 More to be submitted later

EVIDENTIARY PROBLEMS:

Petitioner has expense receipts canceled checks, etc. which he seeks to admit as evidence.

 

DATE: April 1, 2007                Joe Taxslave________
                                  Petitioner/Respondent
																	

Return to: Judge ____________
United State Tax Court, Room 332
400 Second Sstreet, N.W.
Washington, D.C. 20217
(202)521-0650