Chris Patriot
Fort Myers, FL

Peter S. Zitoli
IRS Appeals Programs
IRS Office,
Plantation, FL 33324

RE: Chris Patriot vs. CIT Docket # _____________ Dear Tax Collector: Taxpayer above-named hereby submits a true approximation of his unreimbursed business expenses, deduction, 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 these deductions and business expenses. The 9th Circuit Court ruled in Cohen v. CIR 266 F2d 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 F2d 540 (2d Cir. 1930). Our objective will be, after resolving any reasonable doubts against Taxpayer, to reconstruct his gross income as betting IRS 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 Taxpayer above-named has unreimbursed schedule A deductions. Only the amount is unknown.
  3. Due to no fault of my own, I do not have adequate books and records to substantiate all my business expenses, deductions, etc. Taxpayer is neither a lawyer nor a CPA and has no legal or accounting knowledge or expertise.
  4. This citizen of this great country does not understand the internal revenue laws or regulations. He finds the IR code to be incomprehensible. Since I am unable to fill out my tax return, I must hire tax professionals.
  5. Attached is a list of unreimbursed business expenses, deductions, etc and the amounts for the year 2005, these add up to a total of $________ business expenses and $________ deductions.

Taxpayer is entitled to $45 (safe harbor amount) for credit for illegal telephone tax. Taxpayer is also entitled to $200 for tax return preparation expense. Taxpayer had one wife and two dependent children.

At the appeals meeting, the IRS will use only hearsay documents against taxpayer. Therefore, taxpayer should be allowed to submit this letter. What is good for the goose is good for the gander.

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

In conclusion taxpayer requests that appeals allow taxpayer all shown expenses and deductions.

Chris Patriot

Business Expenses for Self-Employed Health Insurance Agency

        Home Office                                   $5.586.12
        Telephone and Internet Service                $2,268
        Electric                                      $3,780
        Travel Expenses                              $15,000
        Transportation [$1.00 per mile X 1,000 miles] $1,000
        Postage and Shipping                            $100
        Computer Purchase and Software                $2,500
        Meals                                         $8,000
        Office Supplies                               $3,600
        Advertising                                   $6,000
        Paid Commissions For Help                     $1,156
        Water Bill                                       $596.16
        Lawn Maintenance                                 $960
        TOTAL                                         $50,546.28 

Unreimbursed Business Expenses

        Special Shoes and Clothing                      $5,000
        Uniform Laundering                                $500
        Briefcase                                         $200
        Maintenance and Mileage for Company Car        $10,000
        Training Material                                 $300
        Cell Phone                                      $2,544
        Insurance Leads                                $25,000
        Business Cards                                    $600
        TOTAL                                          $44,144.00


        Dental and Medical Doctors                      $10,000
        Medical Insurance                               $5,040
        Church Tithes                                   $7,000
        501 C3 Charities                                $1,000
        Non-cash Contributions to Charities             $1,000
        Mortgage Interest                              $10,000
        Auto Insurance                                  $1,200
        Continuing Education School                       $250
        Homeowners Insurance                            $1,827
        County Taxes                                    $3,516
        TOTAL                                          $40,833.00