IN THE UNITED STATES MIDDLE DISTRICT
FOR THE MIDDLE DISTRICT OF
Ernest Patriot ) Plaintiff, ) ) Case No: 8:05 CV2124T17TGW ) UNITED STATES OF AMERICA and ) INTERNAL REVENUE SERVICE ) Motion for Summary Judgment Defendant ) )
MOTION FOR SUMMARY JUDGMENT
Petitioner Ernest Patriot hereby moves for a summary judgment in this case for the following
1. The Internal Revenue Service tax liens against Ernest Patriot were filed on
Years old, and therefore have expired due to the statute of limitations. The IRS
Could have renewed these without any problems prior to the expiration of the ten
2. If the IRS had filed the extension on time, the liens on time the liens would lasted
another ten ( 10 ) years. However, the IRS renewed the liens after the extension
date had expired (see Exhibit D - 7 pages).The IRS renewed the liens under IRC
section 6321, Section 6323 (g) - 1. ( see Exhibit A - 6 pages ). This statue does
not extend the statue of limitations for ten (10) years, but only for time tolled is
only for the time period the tolling took place under law.
3. The IRS also filed 2 more "Notice of Federal Tax Lien's (NFTL) after the
expiration date ( Exhibit E - 2 pages ).
4. The law is clear and precise: (26 U.S.C. 6325 (f) (2) - Tres. Reg. 27 CFR 70.
150: (2). Revocation of certificate of release or nonattachment:
5. If the Secretary determines that a certificate of release or nonattachment of a lien
imposed by Section 6321 was issued erroneously or improvidently, or if a
certificate of release of such lien was issued pursuant to a collateral agreement
entered into connection with a compromise under Section 7122 which has been
breached, and if the period of limitation on collection after assessment has not
expired, the Secretary may revoke such certificate and reinstate the lien -
[ emphasis added] Tres. Reg 27 CFR 70.150
6. As it is presented here and evidence by the attached copies of the "Revocation of
Certificate of Release of Federal Tax Lien," it is clear that the IRS has failed to
Re-file the NFTL and Revocation WITHIN the Statue of Limitations required
under law. As you are well aware, The Statue of Limitations are as follows:
7. 26 U.S.C 6501(a):
"Except as otherwise provided in this section, the amount of any tax imposed by
this title shall be assessed within 3 years after the return was filed (wether or not
such return was filed after the date prescribed" [ emphasis added ]
8. 26 U.S.C. 6502(a):
Where the assessment by any tax by this title has been made within the period of
limitation properly applicable thereto, such tax may be collected by levy or by a
proceeding in court, but only if the levy is made or the proceeding begun-
(I) within 10 years after the assessment of the tax [ emphasis added ]
9. It is also evidenced that the above procedures are in violation of the Agents own \
Manual of Procedures: 184.108.40.206.2 (
10. The certificate of Revocation is issued when a lien has been released in error.
There are two versions of the certificate of Revocations.
a. Form 12474 - issued to revoke a release that was required in error
b. Form 12474A - issued when a NFTL was not filed timely and the
collection statue expiration date has not expired. [emphasis added }
11. The various tolling periods in this case were about two (2) and they all expired.
The tax liens can only be renewed for the amount of time that collections were
halted. These time periods have run out and the liens are now illegal.
12. By error or negligence, in this case the IRS agents renewed the expired liens for
the full 10 years. This would have been legal for the extensions but this was a
renewal case. Therefore, the liens were illegally extended to an average of eight
13. Since the statues have expired by law, but the liens are still on the Courthouse
records against Ernest Patriot, I am suffering damages.
14. This is considered a terrorist attacks against Ernest Patriot and my family, harming
me both emotionally and financially. I believe Michele Quimby has fully instigated
these illegal actions against me and has a vendetta against me and is
discriminating against me. These actions are in full violation of my rights under
the Constitution of America and the Bill of Rights, not to mention Statues and
15. IRC 7433 allows me to collect damages against the IRS for those types of
injures. I am asking the Court under 26 U.S.C. 7433 for a minimum statutory
damages of $100,000.00 plus fees and costs for Illegal Internal Revenue
Service liens on real property of Ernest Patriot. The damages awarded to Plaintiff
Ernest Patriot should be increased by $1,000.00 per day that the lien remains in
place after the filing of this lawsuit and notice to the Defendants. Plaintiff lost
money and suffered irreparable financial loss and damages.
Plaintiff as attorney pro se certifies such in this complaint.
WHEREFORE, Plaintiff request that This Honorable Court do grant the Summary
Judgment and relief herein requested, grant fees, cost and out of pocket cost and
other appropriate relief.
Plaintiff pro per
50 States Way
Hometown USA 54321