DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
OFFICE OF DIVISION COUNSEL
SMALL BUSINESS/SELF-EMPLOYED
320 FEDERAL PLACE, ROOM 509
GREENSBORO, NORTH CAROLINA 27401
(336) 378-2230
FAX: (336) 378-2114

January 06 2009

CC:SB:2:GBO:1:OJHyatt
TL- 18457-07

HARRY C. BAXTER
Dahlonega, GA 30533-2639

Reference: Harry C. Baxter v. Commissioner
Docket Number 18457-07

Dear Mr. Baxter:

I have prepared a decision document for taxable years 2003, 2004, and 2005 showing that you have no tax liability during those years. Please sign and return to me the original and three copies of the enclosed decision document. The extra copy is for your files. Please sign the decision documents in blue ink. This allows the Court to establish that the signed documents are originals and not copies. After we receive the signed decision documents, we will forward them to the Tax Court.

Sincerely,
(signature)
Olivia J. Hyatt
Attorney (Greensboro, Group 1)
(Small Business/Self-Employed)
Tax Court Bar No. HO0056

                                            UNITED STATES TAX COURT

HARRY C. BAXTER,                                        )
                                                        )
Petitioner,                                             )
                                                        )
v.                                                      ) Docket No. 18457-07
                                                        )
COMMISSIONER OF INTERNAL REVENUE,                       )
                                                        )
Respondent.                                             )

DECISION

Pursuant to the agreement of the parties in this case, it is

ORDERED AND DECIDED: That there are no deficiencies in income tax due from, nor overpayments due to, petitioner for the taxable years 2003, 2004, and 2005;

That there are no additions to tax due from petitioner for the taxable years 2003, 2004, and 2005, under the provisions of I.R.C. § § 6651(a)(1) or 6651(a)(2); and

That there are no additions to tax due from petitioner for the taxable years 2003, 2004, and 2005, under the provisions of I.R.C. § 6654.

Judge.

Entered:

*  *  *  *  *

It is hereby stipulated that the Court may enter the foregoing decision in this case.

CLARISSA C. POTTER
Acting Chief Counsel
Internal Revenue Service

___________________________	      By: ____________________________
HARRY C. BAXTER                                 OLIVIA J. HYATT
Petitioner                                        Attorney
103 Laurel Ridge                           (Small Business/Self-Employed)
Dahlonega, GA 30533-2639		     Tax Court Bar No. HO0056
                                               320 Federal Place
                                                     Room 509
                                               Greensboro, NC 27401
                                            Telephone: (336) 378-2123
                                            
Date: __________________		     Date: _______________________