Ernest Patriot                                    )       
  Plaintiff,                                        )
                                                    )        Case No: 8:05 CV2124T17TGW
  UNITED STATES OF AMERICA and                      )
  INTERNAL REVENUE SERVICE                          )        Motion for Summary Judgment 
  Defendant                                         )


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

December 12, 1991 (see Exhibit C for more dates ). The liens are over ten (10)

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

year period.

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: (10-01-2003).

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

(8) years.

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

Regulations under United States revenue laws.

            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.

____________________                                     Date:_____________

Ernest Patriot Plaintiff pro per
50 States Way
Hometown USA 54321