THE UNITED STATES DISTRICT COURT
DISTRICT OF MINNESOTA

UNITED STATES OF AMERICA,              ) Civil Action No.
                                       ) 05-Cxxx
                        Petitioner,    ) OPPOSITION TO MAGISTRATE JUDGE
      v.                               ) REPORT AND RECOMMENDATION
                                       )
Ken Patriot,                           )
                                       ) 
                        Respondent.    )

Respondent hereby files this opposition to the report and recommendation by Honorable Magistrate Judge Jeanne J. Graham Dated February 21, 2006, based on the following reasons:

1. Respondent hereby withdraws and revokes any and all arguments and positions that in the past might be classified by the federal courts as frivolous or procedurally incorrect. Respondent hereby withdraws and revokes any and all arguments and positions that in the past might be classified by the federal courts as political, religious, constitutional etc…

Internal Revenue Code is so complex and confusing that nobody can understand it and no American citizen can file the proper paperwork without a great deal of expert assistance. Apparently Respondent has taken positions and made arguments that are unpopular with the Magistrate Judge.

2. Therefore, Respondent withdraws all previous filings in this case and substitutes new pleadings which are procedurally correct and have been accepted by the federal courts for decades. Respondent will file shortly hereafter, a motion to dismiss based upon the Fifth Amendment and also a Petition to Quash based on the LaSalle case.

3. Magistrate Judge Graham signed her Report and Recommendation on February 21, 2006 which gave Respondent until March 10, 2006 to file objections. However, Respondent has yet to have received a copy of this report.

A friend of Respondent found it on the Pacer Network and gave Respondent a copy of the report. Respondent has dutifully notified the Clerk of Court of the failure to mail it to Respondent.

4. The Court should not fine the Respondent or award costs to the Government just because Respondent appeared in Court and filed pleadings. Internal Revenue Code is extremely complex and so confusing that not even the very best judges can comprehend or understand it.

Respondent has no legal expertise or legal education and did the best he could.

CERTIFICATE OF SERVICE: I do hereby certify that this date ___________________, I properly sent a copy of this pleading to opposing council.

____________________________ Date:
Ken Patriot