West Virginia Office of Tax Appeals
Charleston, WVA


Julie Patriot                     )
Petitioner                        )			Docket No. ____________
Vs	      	                  )			Petition for Reassessment
West VA. DOR                      )
Respondent                        )

Petitioner above named hereby files her Petition for Reassessment to protest or appeal the Notice of Assessment by WVA DOR dated July 11, 2007, copy attached.

  1. My Social Security number/State tax payer ID number is: 224-62-4000. My address and phone number are below. I received the said Notice of Assessment about five days after its date.
  2. The type of tax is income tax for the tax years/periods 2001, 2002, 2003, tax code 75. The amount in dispute is the figures listed on the attached Notice of Assessment, herby incorporated by reference. The total amount is $74,396.11. The amount in controversy is the entire amount listed for tax, interest and additions to tax.
  3. The state tax division involved in this case appears to be the Compliance Division.
  4. The errors of fact include:
    1. Specific relief sought by petitioner: The penalties are unwarranted, unjustified and unfair. They should be waived or rescinded.
    2. Specific relief sought by petitioner: The income figures are not correct and may be fictitious; apparently they came from some illegal alien using Petitioner’s Social Security number.
    3. Specific relief sought by petitioner: The documents showing income to me are incorrect, invalid and unsubstantiated.
    4. Specific relief sought by petitioner: For the tax years in question I had substantial deductions, five dependent children and a large amount of business expenses for rent, utilities, cost of doing business, supplies, equipment, dues, labor, travel, business entertainment, insurance, etc.
    5. I had tax return preparation expense.
  5. Errors of Law include:
    1. DOR has no original source documents showing income, has no authenticated documents of income and only has hearsay records against me. The documentation from the IRS is incorrect as well known by DOR.
  6. Specific relief sought by petitioner:
    1. Withdraw the income statements against me.
    2. Confer with me to reach an out of court settlement.
    3. Overturn the Notice of Assessment and rule that I have no income taxes due for the years in questions.
  7. Petitioner desires to be heard in person, have a hearing scheduled so she can present her evidence. I request the hearing to be held in Bridgeport, WVA. I do not waive my right to be heard in person. This is not a small claims case. I desire to be represented by a non-lawyer. I request that a legal representative of the state tax division call me at my telephone number below and inform me of the name and phone number of the division’s legal representative. I request that as soon as such legal representative receives this case and becomes acquainted with it, he or she should phone me or in alternative notify me in writing of the name and address of the legal representative of the state tax department. Unlike the OTA state the assessment notice does not have the phone number of DOR.
  8. The Petitioner affirms that all of the material factual information set forth by her in this petition is true, correct and complete based upon the information available to her at this time; the petitioner is aware that any willfully false representation set forth in this petition is a misdemeanor punishable according to law. 
___________________________				Date: August 23, 2007
Dr. Julie Patriot, Petitioner Pro se
Bridgeport, West Virginia 26330