Motion for Reconsideration of Fees - Motion to combine cases - NOTICE - NE Page 4 of 6 intent are exactly the same in all three Summonses.

Petitioner also believes that the mere fact that three, third party Summonses to the same third party is prima facie evidence of possible prior knowledge by the IRS of conditions they could expect in the United States District Court of Nebraska, or from Judge Smith Camp, in three Summonses issued in just this one case, out of 4. This was NOT done in any of the other three third party Summonses in three other states, and presents possible evidence of bias, attempted fraud, and collusion in the Court. (See bias case law in previous pleadings).

In addition, the IRS has NOT filed a Motion of any kind against ANY of the three third party Summonses in the State of Nebraska. Petitioner believes this is prima facie evidence that the IRS was privy to this fee discrepancy in the Nebraska Federal Court which adds evidence of possible bias in the Court against Petitioner.

DO HEREBY REQUEST

1. Petitioner requests that the filing fee of $39 already filed on these cases be granted, and that a refund of over-paid fees on the second and third Petitions be granted per number 2 below.
2. Petitioner requests that these three cases be combined into one single case as argued above.