Julie Patriot
May 27, 2008

To: IRS Agent Jeffery James,
Special Agent CID

Re: Pocket Summons dated May 12, 2008 for Exemplars

Dear Special Agent James,

I am appearing before you at your office in Bridgeport, WV on Tuesday May 27, 2008 at 9am as ordered by the summons issued by you on May 12, 2008.

As to the production of my handwriting exemplars, photographs, fingerprints, palm prints, etc., I exercise my Constitutional rights as guaranteed under the Fourth, Fifth and Ninth Amendments of the US Constitution. However, my main objection to production is founded on the fourth amendment and the fact that the exemplars are not relevant and material to a civil tax case.

My lawyer researched the federal cases mentioned on the exemplar summons. He has advised me that for the IRS to  demand exemplars, these should be “essential and necessary to the investigation and would be used solely as a standard of comparison to determine whether, for example a person is the author of certain writings that are in evidence.

In a civil case you have no need for my exemplars, photos, etc. No documents of mine are used in the determination of the income figures. Your agency will use the 1099’s and payor records to establish the amount paid to me and my companies.

I have not challenged or denied any documents by me, nor will I. In a civil case, the Service just dreams up some income figures and throws them on a 90 day letter. I don’t need to do anything.

Photographs, fingerprints and palm prints have absolutely no use in a civil tax case, this is ridiculous.

However, exemplars photos, etc have great use in a criminal case. You are not allowed to use a civil summons to gather evidence for a criminal case.

Under the Fourth Amendment, to compel the production of physical evidence, the IRS is required to show that its request for exemplars is reasonable and relevant. None of these things could possibly be relevant to a civil tax investigation.

I have written you numerous letters and you have piles of my documents, therefore you already have plenty of copies of my handwriting. Your request for production of physical evidence is not reasonable.

Furthermore, the summons was dated May 12, 2008 and delivered to me on May ________. The appearance was scheduled on May 27, 2008 which left me only 14 days to retain Counsel and gather the material you wanted in the other, first party summons. This was not enough time to prepare. The courts have always ruled that I am entitled to 21 days notice for appearance on summons.

Incidentally you used the incorrect form for the individual summons. You used the form 2039 Third Party Summons to be used on third party financial record keepers against a private individual for her records. The attachments or instructions are incorrect as they apply to a 7609 summons. Therefore your instructions do not satisfy the notice requirement of the Due Process Clause of the Fifth and Fourteenth Amendments. 

Also, under the FOURTH, the IRS has to prove that the exemplars could not have been obtained from other sources. Since she had already written them on many occasions, they already have a copy of her handwriting sample. In other words, she may not have even do the handwriting exemplar -- they already have several handwritten exemplars from her.

Sincerely,

Julie Patriot