Mr. Henry Patriot
Greenville SC 29615

September 20, 2006

Clerk of Court
US Court of Appeals, 4th Circuit
Lewis F. Powell, Jr. United States Courthouse Annex
1100 E. Main Street, Suite 501
Richmond, VA 23219-3517

Re: 06-1xx Patriot v. Commissioner, IRS
04-1xxx
04-20xxx

Dear Clerk of Court;

I request permission to file my Appeal in forma pauperis. I request that the filing fees be waived due to my indigence.

I am not gainfully employed. I own no real-estate or any properties. I have no investments, no assets, no stocks and bonds, and no savings account. I do not own anything and I do not have enough money to pay my bills.

Therefore, I request that the filing fees be waived.

Yours,

Henry Patriot