Mark R. Halcott - Page 4

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          The paragraphs that the Court did not strike in the amended                 
          petition state:                                                             
                    13.  Aggrieved Petitioner further complains that                  
               United States of America by and through its Congress                   
               and IRS have such a complicated code that is                           
               incomprehensible and that at no time did IRS inform                    
               Petitioner how to file a claim showing no liability for                
               a tax, but Petitioner has heard of others who have gone                
               to prison for not filing a return, under threat, duress                
               to be on the safe side, Petitioner filed returns                       
               showing no liability for tax year 2000 and 2001.  If                   
               such is an error, IRS had a ministerial duty to                        
               communicate and inform Petitioner on how to correct the                
               IRS records to avoid error.                                            
                    14.  Aggrieved Petitioner further complains that                  
               United States of America and IRS knows or should know,                 
               even if Petitioner could be shown within the                           
               jurisdiction of Congress, that Internal Revenue Manual                 
     , states under “Identification of Frivolous                  
               “NOTE:  Returns having zeros or no tax entries and no                  
               evidence of frivolous arguments do not meet the                        
               criteria for FRP (Frivolous Return Program)                            
               processing”, yet IRS claims unlawfully, the claim is                   
               After concessions, the remaining issue for decision is                 
          whether petitioner is liable for an addition to tax under section           
          6651(a)(1) for the year in issue because he filed a “zero tax               
               Section 7491(c) requires the Commissioner to carry the                 
          burden of production in any court proceeding with respect to the            

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