UNITED STATE DISTRICT COURT
                          DISTRICT OF MASSACHUSETTS
						  
UNITED STATES OF AMERICA,   )
Petitioner                  )
                            ) M.B.D. No.06 MBD 10083
       V.                   )
                            ) SUPPLEMENTAL MEMORANDUM 
Donald Patriot              )      BY RESPONDENT
Alleged Respondent          )

Per Order of this court, respondent files this supplemental memorandum regarding the costs of this action.

Respondent has the right to claim protection against self-incrimination under the Fifth Amendment to the U.S. Constitution. Even in the “Handbook for Special Agents” of the IRS, agents are instructed that “an individual taxpayer may refuse to exhibit his books and records for examination on the ground that compelling him to do so might violate his right against self-incrimination” (Sec. 242.12) and that “the privilege against self-incrimination must be specifically claimed, or it will be considered to have been waived” (Sec. 242.15).

Respondent has done nothing wrong, and should not have to bear the court costs. In Schulz v. IRS, Case No. 04-0196-cv (page 4, line 10) the court stated,

“…absent an effort to seek enforcement through a federal court, IRS summonses apply no force to taxpayers, and no consequence whatever can befall a taxpayer who refuses, ignores, or otherwise does not comply with an IRS summons until that summons is backed by a federal court order…”

Since it is the IRS’s prerogative and obligation to obtain the court order, it is the IRS that must bear the costs associated with their actions.

Respondent is late in filing this memorandum because of a death in the family, in which respondent had to leave the state. Respondent did not wish to be late in filing and hopes this court will understand.

CERTIFICATE OF SERVICE: I do hereby certify that on this date I sent properly a copy of this document to all parties at their proper address(es), postage pre-paid.

___________________________________			Date:  July 19, 2007
Respondent propria persona
Marlborough, MA 01752