UNITED STATES DISTRICT COURT
MIDDLE DISTRICT OF FLORIDA
ORLANDO DIVISION

UNITED STATES OF AMERICA,                ) Case No. 6:08-mc-Orl-xxxxx
                      Petitioner,        )
      v.                                 ) 
DR TOM PATRIOT,                          ) OBJECTION TO MAGISTRATE
                      Respondent         ) JUDGE REPORT 

A. A magistrate judge does not have the authority to issue an order - only recommendations and suggestions.

1. Title 28 U.S.C.A. 636(b) (2), "a judge may designate a magistrate to serve as a special master in any civil case, upon consent of the parties, without a regard to the provisions of Rule 53 (b) of the federal Rules of Civil Procedure for the U.S. district courts. This statute, however, does NOT authorize a magistrate to enter final judgment. E.g. Kendall v. Davis 569F.2d 1330 (5^th Cir. 1978).

2. Under Title U.S.C.A. 636 (b) (3), a "magistrate may be assigned such additional duties as are not inconsistent with the Constitution and laws of the United States." Findings by a magistrate made pursuant to this provision are NOT final, but "are subject to de novo determination by the district judge." Calderon v. Waco Lighthouse for the Blind, 630 F. 2d 352, 355, n.3 (5^th Cir4,1980).

3. Other cases that add to these rulings are Glover v. Alabama Dept. of Correction, 660 F. 2d 120, 122, (5^th Cir. Unit B Oct. 1981) and Perez-Prego v. Alachua County Clerk of Court, 148 F. 3d 1272, 1273 (11^th Cir. 1998). Furthermore, the magistrate judge's order is not final.

4. These cases and sections mentioned from Title 28 clearly invalidates the magistrate judge's order. A magistrate judge is referred a case from the district court judge who was originally assigned the case when the case was filed. The magistrate has the authority to make a written recommendation to the district court judge who has the authority to sign a final order. The district court judge did not sign this order

B. The reply briefs are authorized. I am filing as per se. I am a certified registered nurse anesthetist with no legal training. I was not told about any special filings of rules when I filed my reply. This is a trap for the unwary. The courts have in the past granted per se some latitude in their findings because of their lack of legal training. Rule 3 is hidden and nobody knows about it.

C. Copies of replies are attached of dated April 14, 2008. Hereby, I request permission to file my replies documents 16 and 17

D. The opposing counsel has not responded to my request(s) for discovery. As it has been pointed out, "there is a great burden" placed upon me. It is necessary that I have possession to these documents that the Internal Revenue Service has in their possession.

E. On May 9, a "pocket summons" was issued for an appearance on May 22, 2007. This clearly violates the Internal Revenue Code of giving twenty-one days notice. I wrote them a letter stating that I was not given time to prepare for the meeting. I sent a copy of that letter to the court and it is in the attached copies of replies. From May 9, 2007 to May 22, 2007 is only thirteen days (over a week short of the twenty-one days required). I would have appeared if I had given the time to prepare.

F. As I mentioned, I am a certified registered nurse anesthetist. This profession gives me a high income and lots of prestige. The Internal Revenue Service has shown signs that they will prosecute me in this matter. They have violated the LaSalle criteria.

G. The summons mentioned on page 5 of this order has been confused between a "pocket summons" and a "bank summons". IRC 7609 refers to a twenty day deadline to a third party summons. There is no deadline to file a response to a first party summon.

H. I have the right to use the Fifth Amendment in my defense. The Internal Revenue Service is on record for recognizing this right many times while it has been organized. The latest news has not shown to the general public that the Constitution and the Bill of Rights have been suspended.

I. The summons has never been properly attested. Haber gave me the original summons which was not attested and this must be attested. The first and original summons has to be properly at tested. The third party summons requires that the original summons be sent to the bank and the first copy has to be attested.

J. I would like to permission to file documents 16 and 17.

K. The magistrate judge who signed this order has no authority. This order needs to be rewritten and signed by a district court judge. The last paragraph is incomplete. The normal procedure is for an appearance before an agent that a certain location on a certain date. This document does not state any of these requirements. If I am not notified differently, I will present these documents to my son at noon in my living room on the twenty-eighth of May.

I hereby certify that on or about this date, a copy of these Objections was mailed properly to the opposing party.

Date: May 15, 2008

____________________________
Respondent, pro se
St. Cloud, Florida 34772