਀㰀栀琀洀氀㸀 ਀    㰀琀椀琀氀攀㸀䐀爀 匀琀攀瘀攀 洀攀洀漀 琀漀 琀栀攀 挀漀甀爀㰀⼀琀椀琀氀攀㸀 ਀㰀⼀栀攀愀搀㸀 ਀㰀戀漀搀礀㸀
਀        㰀瀀爀攀㸀਀䤀一 吀䠀䔀 唀一䤀吀䔀䐀 匀吀䄀吀䔀匀 䐀䤀匀吀刀䤀䌀吀 䌀伀唀刀吀 䘀伀刀 吀䠀䔀 ਀䐀䤀匀吀刀䤀䌀吀 伀䘀 䴀䄀匀匀䄀䌀䠀唀匀䔀吀吀匀਀㰀⼀瀀爀攀㸀
਀    㰀瀀爀攀㸀਀ ਀唀一䤀吀䔀䐀 匀吀䄀吀䔀匀 伀䘀 䄀䴀䔀刀䤀䌀䄀Ⰰ                  ⤀਀    倀氀愀椀渀琀椀昀昀Ⰰ                             ⤀਀           瘀⸀                              ⤀           䌀愀猀攀 一漀⸀ 开开开开开开开开开开开开开开开开开开开开开开਀匀琀攀瘀攀渀 䄀⸀ 倀愀琀爀椀漀琀Ⰰ 攀琀 愀氀⸀Ⰰ                 ⤀                 ⠀䨀甀爀礀 吀爀椀愀氀 䐀攀洀愀渀搀攀搀⤀਀     䐀攀昀攀渀搀愀渀琀猀                            ⤀਀     㰀⼀瀀爀攀㸀
਀        㰀搀椀瘀 愀氀椀最渀㴀∀挀攀渀琀攀爀∀㸀 DEFENDANTS' MEMORANDUM TO THE COURT IN RESPONSE TO THE PROCEEDINGS OF THE JULY 12,਀            ㈀　　㜀 䠀䔀䄀刀䤀一䜀 伀一 䴀伀吀䤀伀一 ㌀　Ⰰ 䴀伀吀䤀伀一 䘀伀刀 倀䄀刀吀䤀䄀䰀 匀唀䴀䴀䄀刀夀 䨀唀䐀䜀䴀䔀一吀 圀䤀吀䠀 䌀䔀刀吀䤀䘀䤀䌀䄀吀䔀 OF SERVICE, 25 MOTION TO DISMISS FOR LACK OF JURISDICTION COUNTERCLAIM, 33 MOTION਀            䘀伀刀 匀唀䴀䴀䄀刀夀 䨀唀䐀䜀䴀䔀一吀Ⰰ ㈀㜀 䴀伀吀䤀伀一 䘀伀刀 匀唀䴀䴀䄀刀夀 䨀唀䐀䜀䴀䔀一吀⸀ 愀渀搀 䐀䔀䘀䔀一䐀䄀一吀匀 䴀伀吀䤀伀一 䘀伀刀 ORDER COMPELLING DISCLOSURE OR DISCOVERY UNDER F.R.Civ.P Rule 37(a)(2)(A).਀        㰀⼀搀椀瘀㸀
਀    㰀瀀㸀 The Patriot Defendants hereby submit their reply memorandum and their Motion for਀        伀爀搀攀爀 䌀漀洀瀀攀氀氀椀渀最 䐀椀猀挀氀漀猀甀爀攀 漀爀 䐀椀猀挀漀瘀攀爀礀 椀渀 爀攀猀瀀漀渀猀攀 琀漀 琀栀攀 爀攀焀甀攀猀琀猀 洀愀搀攀 戀礀 琀栀攀 Court at the Summary Judgment hearing conducted on July 12, 2007.਀    㰀⼀瀀㸀

਀        䘀愀挀琀甀愀氀 䈀愀挀欀最爀漀甀渀搀

਀    㰀瀀㸀 In the UNITED STATES REPLY MEMORANDUM TO THE PATRIOT DEFENDANTS' OPPOSITION TO ITS਀        䴀伀吀䤀伀一 吀伀 䐀䤀匀䴀䤀匀匀 䌀伀唀一吀䔀刀䌀䰀䄀䤀䴀Ⰰ 愀渀搀 椀渀 琀栀攀 唀一䤀吀䔀䐀 匀吀䄀吀䔀匀☀⌀㌀㤀㬀 䄀匀匀䔀一吀䔀䐀ⴀ吀伀 䴀伀吀䤀伀一 䘀伀刀 LEAVE TO FILE REPLY MEMORANDUM TO THE PATRIOT DEFENDANTS, Plaintiff's Counsel asserts਀        琀栀愀琀 ᰀ琠栀椀猀 䌀漀甀爀琀 氀愀挀欀猀 樀甀爀椀猀搀椀挀琀椀漀渀 戀攀挀愀甀猀攀 琀栀攀 倀愀琀爀椀漀琀 搀攀昀攀渀搀愀渀琀猀 戀攀氀愀琀攀搀 愀搀洀椀渀椀猀琀爀愀琀椀瘀攀 claim does not give this Court jurisdiction over their damages claim because such਀        愀 挀氀愀椀洀 洀甀猀琀 戀攀 搀攀渀椀攀搀 戀礀 琀栀攀 䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀Ⰰ 漀爀 猀椀砀 洀漀渀琀栀猀 洀甀猀琀 攀氀愀瀀猀攀 before a taxpayer may file a Federal Court action and that the Patriot defendants਀        栀愀瘀攀 瀀爀攀猀甀洀瀀琀椀瘀攀氀礀Ⰰ 渀漀琀 攀砀栀愀甀猀琀攀搀 琀栀攀椀爀 愀搀洀椀渀椀猀琀爀愀琀椀瘀攀 爀攀洀攀搀椀攀猀 戀攀昀漀爀攀 昀椀氀椀渀最 琀栀攀 counterclaim,”਀    㰀⼀瀀㸀

਀        ⠀䤀⤀⸀ 䄀 眀爀椀琀琀攀渀 爀攀焀甀攀猀琀 眀愀猀 洀愀搀攀 戀礀 琀栀攀 䐀攀昀攀渀搀愀渀琀猀 椀渀 愀 䨀愀渀甀愀爀礀 㘀Ⰰ ㈀　　㜀 氀攀琀琀攀爀 琀漀 the Internal Revenue Service to correct numerous errors and deficiencies in the਀        昀椀氀椀渀最 愀渀搀 爀攀昀椀氀椀渀最 漀昀 氀椀攀渀猀 愀渀搀 琀漀 瀀爀漀搀甀挀攀 一漀琀椀挀攀⠀猀⤀ 漀昀 䐀攀昀椀挀椀攀渀挀礀Ⰰ 一漀琀椀挀攀⠀猀⤀ 漀昀 proposed assessments, Notice(s) and Demand Letters, form 7-a, Summary record of਀        愀猀猀攀猀猀洀攀渀琀Ⰰ 䘀漀爀洀 ㈀㌀ⴀ䌀Ⰰ 琀栀攀 刀䄀䌀匀 刀攀瀀漀爀琀 愀渀搀 䘀漀爀洀 㐀㌀㐀　Ⰰ 䌀攀爀琀椀昀椀挀愀琀攀 漀昀 䄀猀猀攀猀猀洀攀渀琀猀 and Payments. This letter also included a request for a face-to-face meeting (i.e.਀        䌀䐀倀 栀攀愀爀椀渀最⤀ 猀漀 琀栀愀琀 琀栀攀 䐀攀昀攀渀搀愀渀琀猀☀⌀㌀㤀㬀 琀愀砀 氀椀愀戀椀氀椀琀椀攀猀 挀漀甀氀搀 戀攀 攀猀琀愀戀氀椀猀栀攀搀 愀渀搀 瘀攀爀椀昀椀攀搀 as required in the Internal Revenue Service Collection Guidelines section 5.13.2.3,਀        䤀琀攀洀 ㈀㄀⸀

਀    㰀瀀㸀 The Defendants also informed the Internal Revenue Service Compliance Technical Support਀        䴀愀渀愀最攀爀 漀昀 琀栀攀椀爀 挀氀愀椀洀 昀漀爀 挀椀瘀椀氀 搀愀洀愀最攀猀 昀漀爀 甀渀愀甀琀栀漀爀椀稀攀搀 挀漀氀氀攀挀琀椀漀渀 愀挀琀椀漀渀猀 甀渀搀攀爀 IRC §7433 and CFR §301.7433-1, in a letter dated January 11, 2007 and਀        爀攀瀀漀爀琀攀搀 戀礀 倀氀愀椀渀琀椀昀昀☀⌀㌀㤀㬀猀 䌀漀甀渀猀攀氀 愀琀 琀栀攀 倀愀爀琀椀愀氀 䴀漀琀椀漀渀 昀漀爀 匀甀洀洀愀爀礀 䨀甀搀最洀攀渀琀 䠀攀愀爀椀渀最 of July 12, 2007 as having been received by the Internal Revenue Service on January਀        ㄀㤀Ⰰ ㈀　　㜀⸀

਀    㰀瀀㸀 At the Partial Motion for Summary Judgment Hearing conducted by this Court on July਀        ㄀㈀Ⰰ ㈀　　㜀Ⰰ 倀氀愀椀渀琀椀昀昀☀⌀㌀㤀㬀猀 䌀漀甀渀猀攀氀 椀渀昀漀爀洀攀搀 琀栀攀 䌀漀甀爀琀 琀栀愀琀 愀 氀攀琀琀攀爀 眀愀猀 洀愀椀氀攀搀 戀礀 琀栀攀 Internal Revenue Service to the Defendants and, for reasons that remain unclear,਀        琀漀 琀栀攀椀爀 琀愀砀 愀挀挀漀甀渀琀愀渀琀Ⰰ 䨀漀栀渀 䌀爀漀猀戀礀Ⰰ 漀渀 䴀愀爀挀栀 ㈀㈀Ⰰ ㈀　　㜀Ⰰ 椀渀昀漀爀洀椀渀最 琀栀攀 䐀攀昀攀渀搀愀渀琀猀 of the rejection and denial of their request for a CDP hearing and/or administrative਀        挀氀愀椀洀 昀漀爀 搀愀洀愀最攀猀⸀ 䄀琀 琀栀攀 挀漀渀挀氀甀猀椀漀渀 漀昀 琀栀攀 栀攀愀爀椀渀最Ⰰ 䐀攀昀攀渀搀愀渀琀 匀琀攀瘀攀渀 倀愀琀爀椀漀琀 瘀攀爀戀愀氀氀礀 requested Plaintiff's Counsel to provide him with a copy of the alleged letter from਀        琀栀攀 䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀⸀ 倀氀愀椀渀琀椀昀昀☀⌀㌀㤀㬀猀 䌀漀甀渀猀攀氀 愀最爀攀攀搀 琀漀 搀漀 猀漀⸀

਀    㰀瀀㸀 Argument

਀    㰀瀀㸀 1. The Plaintiff's position that, "in order to file a counterclaim against the United਀        匀琀愀琀攀猀 愀渀搀 昀漀爀 琀栀攀 䐀椀猀琀爀椀挀琀 䌀漀甀爀琀 琀漀 攀猀琀愀戀氀椀猀栀 樀甀爀椀猀搀椀挀琀椀漀渀Ⰰ 椀琀 洀甀猀琀 戀攀 攀猀琀愀戀氀椀猀栀攀搀 that the taxpayer has exhausted their administrative remedies and that the United਀        匀琀愀琀攀猀 栀愀猀 攀砀瀀氀椀挀椀琀氀礀 眀愀椀瘀攀搀 猀漀瘀攀爀攀椀最渀 椀洀洀甀渀椀琀礀Ⰰ☀焀甀漀琀㬀 椀猀 洀漀漀琀 猀椀渀挀攀 琀栀攀 爀攀焀甀攀猀琀 昀漀爀 a CDP hearing and the claim for damages have been presumptively and allegedly denied਀        戀礀 琀栀攀 䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀⸀ 䤀昀Ⰰ 椀渀搀攀攀搀Ⰰ 琀栀攀 䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀 栀愀猀 搀攀渀椀攀搀 the Defendants' claim for civil damages for unauthorized collection actions under਀        䤀刀䌀 ☀猀攀挀琀㬀㜀㐀㌀㌀ 愀渀搀 䌀䘀刀 ☀猀攀挀琀㬀㌀　㄀⸀㜀㐀㌀㌀ⴀ㄀Ⰰ 愀猀 爀攀瀀爀攀猀攀渀琀攀搀 戀礀 倀氀愀椀渀琀椀昀昀☀⌀㌀㤀㬀猀 䌀漀甀渀猀攀氀 愀琀 the Partial Summary Judgment Hearing on July 12, 2007, then a sufficient condition਀        昀漀爀 眀愀椀瘀椀渀最 猀漀瘀攀爀攀椀最渀 椀洀洀甀渀椀琀礀 愀渀搀 愀氀氀漀眀椀渀最 昀漀爀 琀栀攀 昀椀氀椀渀最 漀昀 愀 搀愀洀愀最攀猀 猀甀椀琀 椀渀 federal court under Section §7433 has a been established.਀    㰀⼀瀀㸀

਀        ㈀⸀ 吀栀攀 吀愀砀瀀愀礀攀爀猀☀⌀㌀㤀㬀 䈀椀氀氀 漀昀 刀椀最栀琀猀 ㈀ 愀氀猀漀 ☀焀甀漀琀㬀攀氀椀洀椀渀愀琀攀搀 琀栀攀 樀甀爀椀猀搀椀挀琀椀漀渀愀氀 爀攀焀甀椀爀攀洀攀渀琀 that administrative remedies be exhausted before a Court may award damages." (See਀        ㈀㘀 䌀䘀刀 倀愀爀琀 ㌀　㄀ 笀吀䐀 㤀　㔀　紀刀䤀一 ㄀㔀㐀㔀ⴀ䄀夀　㠀⸀ 䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀 䘀椀渀愀氀 刀攀最甀氀愀琀椀漀渀猀Ⰰ David A. Mader, Assistant Deputy Commissioner of Internal Revenue, Approved March਀        㔀Ⰰ ㈀　　㌀⸀ 䘀刀 䐀漀挀⸀ 　㌀ⴀ㘀㔀㤀㜀 䘀椀氀攀搀 ㌀ⴀ㈀㐀ⴀ　㌀ 㠀㨀㐀㔀 愀⸀洀⸀ 戀礀 倀愀洀攀氀愀 䘀⸀ 伀氀猀漀渀Ⰰ 䄀猀猀椀猀琀愀渀琀 匀攀挀爀攀琀愀爀礀 of the Treasury).਀    㰀⼀瀀㸀

਀        ㌀⸀ 䤀渀 琀栀攀 愀氀琀攀爀渀愀琀椀瘀攀Ⰰ 猀椀砀 洀漀渀琀栀猀 栀愀猀 瀀愀猀猀攀搀 猀椀渀挀攀 琀栀攀 䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀 received the Defendants' request for a CDP hearing and their claim for damages on਀        䨀愀渀甀愀爀礀 ㄀㤀Ⰰ ㈀　　㜀⸀ 䌀漀渀猀攀焀甀攀渀琀氀礀Ⰰ 愀 猀攀挀漀渀搀 猀甀昀昀椀挀椀攀渀琀 挀漀渀搀椀琀椀漀渀 栀愀猀 戀攀攀渀 洀攀琀 眀栀攀爀攀戀礀 the United States has effectively waived sovereign immunity and this Court now retains਀        樀甀爀椀猀搀椀挀琀椀漀渀 琀漀 挀漀渀猀椀搀攀爀 琀栀攀 䐀攀昀攀渀搀愀渀琀猀☀⌀㌀㤀㬀 挀漀甀渀琀攀爀挀氀愀椀洀 昀漀爀 搀愀洀愀最攀猀 甀渀搀攀爀 ㈀㘀 䌀⸀䘀⸀刀⸀ §301-7432.1(f).਀    㰀⼀瀀㸀

਀        㐀⸀ 吀栀攀 昀愀椀氀甀爀攀 漀昀 琀栀攀 䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀 琀漀 爀攀猀瀀漀渀搀 琀漀 琀栀攀 䐀攀昀攀渀搀愀渀琀猀☀⌀㌀㤀㬀 爀攀焀甀攀猀琀 for CDPH hearing constitutes frank violation of H.R. 2672 IRC §6330 (a). While਀        琀栀攀 䐀攀昀攀渀搀愀渀琀猀☀⌀㌀㤀㬀 爀攀焀甀攀猀琀 昀漀爀 愀 䌀䐀倀 栀攀愀爀椀渀最 甀渀搀攀爀 䤀刀䌀 ☀猀攀挀琀㬀㘀㌀㈀　 愀渀搀 䤀刀䌀 ☀猀攀挀琀㬀㘀㌀㌀　 was not timely submitted, they were eligible for an equivalent hearing under IRC਀        ☀猀攀挀琀㬀 㠀⸀㜀⸀㈀⸀㌀⸀㄀㔀⸀

਀    㰀瀀㸀 5. Further, the exact nature and extent of the Defendants' tax liabilities and the਀        氀攀最愀氀椀琀礀 愀渀搀 漀昀 渀甀洀攀爀漀甀猀 氀椀攀渀猀 爀攀洀愀椀渀猀 甀渀瘀攀爀椀昀椀攀搀⸀ 䌀漀渀猀攀焀甀攀渀琀氀礀Ⰰ 最爀愀渀琀椀渀最 漀昀 琀栀攀 United States' Motion for Partial Summary Judgment would be premature at this time.਀        䤀琀 爀攀洀愀椀渀猀 漀甀爀 瀀漀猀椀琀椀漀渀 琀栀愀琀 挀漀渀猀椀搀攀爀愀琀椀漀渀 漀昀 琀栀攀 唀渀椀琀攀搀 匀琀愀琀攀猀☀⌀㌀㤀㬀 洀漀琀椀漀渀 昀漀爀 猀甀洀洀愀爀礀 judgment and attendant request that the Court grant a foreclosure action on our਀        瀀爀漀瀀攀爀琀礀 洀甀猀琀 昀漀氀氀漀眀 愀渀 愀挀挀甀爀愀琀攀 愀渀搀 搀攀琀愀椀氀攀搀 愀挀挀漀甀渀琀椀渀最 漀昀 琀栀攀 攀砀椀猀琀椀渀最 氀椀攀渀猀 愀渀搀 liabilities consistent with CQMS standards and guidelines. This accounting must਀        琀愀欀攀 椀渀琀漀 愀挀挀漀甀渀琀 琀栀漀猀攀 氀椀攀渀猀 愀渀搀 氀椀愀戀椀氀椀琀椀攀猀 眀栀椀挀栀 洀椀最栀琀 戀攀 爀攀氀攀愀猀攀搀 愀渀搀⼀漀爀 洀漀搀椀昀椀攀搀 in light regulatory of procedural violations. (See 5.13.2.2.3 (03-26-1999) Item਀        ㈀㄀㨀 嘀攀爀椀昀椀挀愀琀椀漀渀 漀昀 琀栀攀 䄀挀挀甀爀愀挀礀 漀昀 琀栀攀 吀愀砀 䰀椀愀戀椀氀椀琀礀 眀椀琀栀 爀攀猀瀀攀挀琀 琀漀 琀栀攀 䌀儀䴀匀 匀琀愀渀搀愀爀搀⤀⸀

਀    㰀瀀㸀 6. The Defendants maintain that they have not received ANY communication from the਀        䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀 椀渀 挀漀渀渀攀挀琀椀漀渀 眀椀琀栀 琀栀攀椀爀 爀攀焀甀攀猀琀 昀漀爀 愀 䌀䐀倀 栀攀愀爀椀渀最 愀渀搀 their administrative claim for damages. This constitutes flagrant and negligent਀        瘀椀漀氀愀琀椀漀渀 漀昀 䠀⸀刀⸀ ㈀㘀㜀㘀

਀    㰀瀀㸀 7. Attached Exhibit A contains the sworn and notarized Affidavit of John Crosby਀        椀渀搀椀挀愀琀椀渀最 栀攀 栀愀猀 渀漀琀 爀攀挀攀椀瘀攀搀 䄀一夀 挀漀洀洀甀渀椀挀愀琀椀漀渀 昀爀漀洀 琀栀攀 䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀 relative to these matters.਀    㰀⼀瀀㸀

਀        㠀⸀ 吀栀攀 䐀攀昀攀渀搀愀渀琀猀 愀猀猀攀爀琀 琀栀愀琀 琀栀攀 昀愀椀氀甀爀攀 漀渀 琀栀攀 瀀愀爀琀 漀昀 琀栀攀 䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀 to respond to their request for a CDP hearing and the failure of the Internal Revenue਀        匀攀爀瘀椀挀攀 琀漀 爀攀猀瀀漀渀搀 琀漀 琀栀攀 䐀攀昀攀渀搀愀渀琀猀☀⌀㌀㤀㬀 愀搀洀椀渀椀猀琀爀愀琀椀瘀攀 挀氀愀椀洀 昀漀爀 挀椀瘀椀氀 搀愀洀愀最攀猀 挀漀渀猀琀椀琀甀琀攀猀 negligent behavior under Section §7433(a).਀    㰀⼀瀀㸀

਀        㤀⸀ 吀栀攀 䐀攀昀攀渀搀愀渀琀猀 愀氀猀漀 愀猀猀攀爀琀 琀栀愀琀 琀栀攀 爀攀瀀爀攀猀攀渀琀愀琀椀漀渀 戀礀 琀栀攀 䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀 to Plaintiff's Counsel and subsequently to this Court through its Counsel, that਀        愀 氀攀琀琀攀爀 眀愀猀 猀攀渀琀 琀漀 琀栀攀 䐀攀昀攀渀搀愀渀琀猀 愀渀搀 琀漀 䨀漀栀渀 䌀爀漀猀戀礀Ⰰ 爀攀猀瀀漀渀搀椀渀最 琀漀 琀栀攀 䐀攀昀攀渀搀愀渀琀猀☀⌀㌀㤀㬀 requests for a CDP hearing and/or the Defendants' administrative claim for civil਀        搀愀洀愀最攀猀 挀漀渀猀琀椀琀甀琀攀猀 爀攀挀欀氀攀猀猀 愀渀搀 椀渀琀攀渀琀椀漀渀愀氀 瘀椀漀氀愀琀椀漀渀 漀昀 琀栀攀 瀀爀漀瘀椀猀椀漀渀猀 漀昀 匀攀挀琀椀漀渀 §7433(a) of the Internal Revenue Service Code.਀    㰀⼀瀀㸀

਀        ㄀　⸀ 吀栀攀 䐀攀昀攀渀搀愀渀琀猀 昀甀爀琀栀攀爀 愀猀猀攀爀琀 琀栀愀琀 琀栀攀 昀愀椀氀甀爀攀 漀渀 琀栀攀 瀀愀爀琀 漀昀 倀氀愀椀渀琀椀昀昀☀⌀㌀㤀㬀猀 䌀漀甀渀猀攀氀 to provide them with a copy of the alleged letter reportedly sent to the Defendants਀        愀渀搀 琀漀 䨀漀栀渀 䌀爀漀猀戀礀 戀礀 琀栀攀 䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀Ⰰ 愀猀 愀猀猀攀渀琀攀搀 琀漀 漀渀 䨀甀氀礀 ㄀㈀Ⰰ ㈀　　㜀Ⰰ constitutes disregard of F.R.Civ.P. Rule 26(a) as well as disregard of the explicit਀        爀攀焀甀攀猀琀 椀猀猀甀攀搀 戀礀 䨀甀猀琀椀挀攀 圀漀漀搀氀漀挀欀 昀漀爀 挀氀愀爀椀昀椀挀愀琀椀漀渀 漀昀 琀栀椀猀 洀愀琀琀攀爀⸀ 圀攀Ⰰ 琀栀攀爀攀昀漀爀攀 ask that the Court compel Plaintiff's Counsel to produce the alleged letter under਀        䘀⸀刀⸀䌀椀瘀⸀倀⸀ 刀甀氀攀 ㌀㜀⠀愀⤀⠀㈀⤀⠀䄀⤀⸀ 䄀猀 爀攀焀甀椀爀攀搀 戀礀 䘀⸀刀⸀䌀椀瘀⸀倀 刀甀氀攀 ㌀㜀⠀愀⤀⠀㈀⤀⠀䄀⤀Ⰰ 愀 挀攀爀琀椀昀椀挀愀琀椀漀渀 is attached indicating that Defendant Steven A. Patriot conferred with the party਀        渀漀琀 洀愀欀椀渀最 琀栀攀 搀椀猀挀氀漀猀甀爀攀 椀渀 愀渀 攀昀昀漀爀琀 琀漀 猀攀挀甀爀攀 琀栀攀 搀椀猀挀氀漀猀甀爀攀 眀椀琀栀漀甀琀 挀漀甀爀琀 愀挀琀椀漀渀

਀    㰀瀀㸀 We, therefore, ask the Court to:਀    㰀⼀瀀㸀

਀        ㄀⸀ 䐀攀渀礀 琀栀攀 倀氀愀椀渀琀椀昀昀☀⌀㌀㤀㬀猀 䴀漀琀椀漀渀 昀漀爀 倀愀爀琀椀愀氀 匀甀洀洀愀爀礀 䨀甀搀最洀攀渀琀⸀

਀    㰀瀀㸀 2. Declare and assert the jurisdiction of this Court with respect to the Defendants'਀        䌀漀甀渀琀攀爀挀氀愀椀洀 昀漀爀 搀愀洀愀最攀猀⸀

਀    㰀瀀㸀 3. Order Plaintiff's Counsel to produce and disclose the alleged letters to the਀        䐀攀昀攀渀搀愀渀琀猀 愀渀搀 琀漀 䨀漀栀渀 䌀爀漀猀戀礀 愀猀 瀀爀漀洀椀猀攀搀 戀礀 倀氀愀椀渀琀椀昀昀☀⌀㌀㤀㬀猀 䌀漀甀渀猀攀氀 甀渀搀攀爀 刀甀氀攀 ㌀㜀⠀愀⤀⠀㈀⤀⠀䄀⤀ and as required by F.R.Civ. P.਀       Rule 26.਀    㰀⼀瀀㸀

਀        㐀⸀ 圀攀 愀氀猀漀 愀猀欀 琀栀愀琀 琀栀攀 椀搀攀渀琀椀琀礀 漀昀 琀栀攀 䤀渀琀攀爀渀愀氀 刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀 攀洀瀀氀漀礀攀攀⠀猀⤀ 爀攀猀瀀漀渀猀椀戀氀攀 for generating and/or mailing these letters as well as strict proof of mailing and਀        搀攀氀椀瘀攀爀礀 戀攀 瀀爀漀瘀椀搀攀搀 琀漀 琀栀攀 䌀漀甀爀琀⸀

਀    㰀瀀㸀 5. Entertain the motion by the Defendants for a Counterclaim against the Internal਀        刀攀瘀攀渀甀攀 匀攀爀瘀椀挀攀 昀漀爀 渀攀最氀椀最攀渀琀 愀挀琀椀漀渀猀 ⠀☀⌀㌀㘀㬀㄀　　Ⰰ　　　⤀ 昀漀爀 昀愀椀氀椀渀最 琀漀 爀攀猀瀀漀渀搀 琀漀 琀栀攀 䐀攀昀攀渀搀愀渀琀猀☀⌀㌀㤀㬀 request for a CDP or equivalent hearing and append the claim to include damages਀        昀漀爀 爀攀挀欀氀攀猀猀 愀渀搀 椀渀琀攀渀琀椀漀渀愀氀 愀挀琀椀漀渀猀 ⠀☀⌀㌀㘀㬀㄀Ⰰ　　　Ⰰ　　　⤀ 昀漀爀 ⠀洀椀猀⤀爀攀瀀爀攀猀攀渀琀椀渀最 琀漀 琀栀椀猀 Court that a letter regarding the Defendants' CDP hearing and/or claim for damages਀        眀愀猀 猀攀渀琀 琀漀 琀栀攀 䐀攀昀攀渀搀愀渀琀猀 愀渀搀⼀漀爀 琀漀 䨀漀栀渀 䌀爀漀猀戀礀Ⰰ 甀渀搀攀爀 唀⸀匀⸀䌀⸀ ☀猀攀挀琀㬀 ㄀㌀㐀㘀⠀戀⤀ 愀渀搀 28 U.S.C. § 2671-2680 and IRC § 7433.਀    㰀⼀瀀㸀 
_______________________________________            ________________________________________
Pro se, for Defendant Steven A. Patriot            Pro se, for Defendant Deborah B. Patriot

__________________________________                             _______________________          ਀匀琀攀瘀攀渀 䄀⸀ 倀愀琀爀椀漀琀                                   䐀攀戀漀爀愀栀 䈀⸀ 倀愀琀爀椀漀琀
਀    㰀瀀㸀 DATED: July 27, 2007਀    㸀 Certificate of Service: We hereby certify that on this date, we਀        猀攀渀琀 愀 挀漀瀀礀 ਀        漀昀 琀栀椀猀 洀攀洀漀爀愀渀搀甀洀 琀漀 漀瀀瀀漀猀椀渀最 瀀愀爀琀礀 戀礀 攀ⴀ洀愀椀氀⸀

਀    㰀瀀㸀 Steven and Deborah Patriot Weston, MA 02493-2237਀    㰀⼀瀀㸀 ਀㰀⼀栀琀洀氀㸀