STATE OF SOUTH CAROLINA
ADMINSTRATIVE LAW COURT

Christopher L. Patriot                   )           
Petitioner                               ) Docket No. 08-ALJ-17-0118-xx
                                         )
Vs.                                      ) Affidavit of Expenses and 
                                         ) Deductions
South Carolina Department of Revenue     )      
Respondent                               )
________________________________________________________________________________________

Petitioner Patriot, herby submits this affidavit as a true list of his unreimbursed 
business expenses, deduction, credit, etc.

1.  Attached is a list of unreimbursed business expenses, deductions, etc and the amounts 
for the tax year 2003, Petitioner claims these business expenses add up to a total of $29,850 for the 
cost of doing business, $9780.00 for unreimbursed employee expenses and 
$33,800 for deductions. See attached list of expenses and deductions which 
is hereby incorporated by reference.

2.  Petitioner due to no fault of his own does not have adequate books and records to 
substantiate his business expenses and deductions, etc. Taxpayer is neither a lawyer nor a CPA and has no 
legal or tax education training. He is simply a working person. Since 
he is unable to fill out his tax return, he must hire tax professionals.

3.  At the trial the SCDOR will use only hearsay documents against Petitioner. Therefore, 
taxpayer should be allowed to submit this affidavit. What is good for the goose is good for the gander.

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

5.  Taxpayer had 4 dependent children.

6.  The 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 SCDOR that cannot be corrected. Taxpayer 
can also reconstruct lost paperwork to substantiate his deductions and 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.

7.  The SCDOR is authorized by State Legislature only to collect taxes that are actually due. The 
tax court has a duty to find taxes that are in fact owed. The SCDOR know the 
petitioner has unreimbursed,business expenses, schedule A deductions, etc. Only 
the amount is unknown.

8.  A deficiency determination which is not supported by some evidentiary foundation is arbitrary 
and erroneous. Wiemerskirck v. Commissioner, 596 F.2d 358, 361-362 (9th Cir. 
1979), revg. 67 T.C. 672 (1977)

9.  In conclusion Petitioner request that this court allow the Petitioner to introduce and present 
an affidavit or allow him 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: August 19, 2008

Christopher L. Patriot
Greer, SC 29650