United States Tax Court

Rhonda Patriot                                 )
Petitioner			               )  Docket No. 3225-00	
v.					       )
					       ) Stipulations of Facts by Petitioner
COMMISSIONER OF INTERNAL REVENUE,              )
			Respondent             )

It is hereby stipulated that, for the purpose of this case, the following statements may be accepted as facts and all exhibits referred to herein and attached hereto may be accepted as authentic and are incorporated in this stipulation and made a part hereof; provided, however, that either party has the right to object to the admission of any such facts and exhibits in evidence on the grounds of relevancy and materiality, but not on other grounds unless expressly reserved herein, and provided, further, that either party may introduce other and further evidence not inconsistent with the facts herein stipulated.
1. Petitioners had unreimbursed business cost/expenditures of $5,000 or more.
2. Petitioner is entitled to credit for excessive telephone tax.
3. Petitioner is entitled to waiver of penalties.
4. District Council has no certified or authenticated wage statements from employers.
5.  The income figures from the IRS include monies earned by illegal aliens using petitioner’s social security number.
6. Petitioners had deductions for mortgage interest, medical expenses, tax preparation expense, charitable donations, church donations, etc.

Certificate of Service: I do hereby certify that on this date I sent properly a copy of this pleading to opposing counsel.
_________________________                                                 __________________________
Rhonda Patriot                                                                            JC Young Senior Attorney
Danielsville GA  30633    320 Federal Place
   Greensboro, NC  27401

Date: _____________________    Date: ______________________