Julie K. McCammon - Page 3

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          other well-worn and long-rejected tax protester arguments.                  
          Petitioner failed to file a return for 2001.                                
               Respondent reconstructed petitioner’s income from third-               
          party reporting, including Forms W-2, Wage and Tax Statement,               
          issued to petitioner by “Julie K. McCammon, M.D.”, Forms 1099               
          issued for interest paid by banks, capital gain income, and                 
          various “medical payments”.  The wages included in respondent’s             
          determination were $325,304 for 2000, $214,114 for 2001, and                
          $256,811 for 2002.  The items included in respondent’s                      
          determinations of income were listed and identified in schedules            
          attached to the statutory notices for each year.                            
               In the petition in each case, petitioner denied that she had           
          any tax liability, denied the income items, and claimed that she            
          had dependents, business expenses, deductions, credits, etc.  She           
          did not, however, identify any specific items in dispute.                   
               By notices served April 6, 2006, the three cases were set              
          for trial in Charleston, West Virginia, on September 11, 2006.              
          Attached to the notice of trial was a Standing Pretrial Order               
          that stated, among other things:                                            
                    ORDERED that all facts shall be stipulated to the                 
               maximum extent possible.  All documentary and written                  
               evidence shall be marked and stipulated in accordance                  
               with Rule 91(b), unless the evidence is to be used                     
               solely to impeach the credibility of a witness.                        
               Objections may be preserved in the stipulation.  If a                  
               complete stipulation of facts is not ready for                         
               submission at the commencement of the trial or at such                 
               other time ordered by the Court, and if the Court                      
               determines that this is the result of either party’s                   





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