Jeanne Patriot
Tampa, Florida 33603

December 3, 2008

Certified Mail # 7008 1140 0002 2989 5079

Bryan Morris
Revenue Officer
Employee ID#50-06002
Internal Revenue Service
3848 West Columbus Drive, Stop 5222
Tampa, Florida 33607

Dear Mr. Morris:

I am in receipt of your Levy and Notice of Seizure which you and RO John Shatraw left on my door. However, as I told you through the door, this action of yours (and the IRS) is premature as this matter has not been finally decided. I have attached a copy of the Order from District Judge James D. Whittemore, remanding the Magistrate Judge’s Order back to him for Report and Recommendations.

Therefore, as eager as you and RO Shatraw are to levy and seize my home, and regardless of what the IRS statutes might read, the IRS as an Agency, and you Revenue Officers (employees of the IRS), are bound by lawful regulation and judicial action. Therefore, unless and until there is judicial approval by a District Judge in your Petition to Levy Upon a Primary Residence, and this case is finally closed, which includes the finalizing of any and all appeals, this is your Notice that the IRS must immediately remove the said Levy and Notice of Seizure. Otherwise, the IRS and you are in violation of the law.

The facts are that I filed a timely Motion to Vacate Order on November 12, and on November 17, a Motion to Vacate Order, Part 2. In these motions, I detailed several issues of law and judicial authority, including one of the major contentions to the Order, which was that a Magistrate Judge does not have the legal authority to conduct “any or all proceedings in a jury or nonjury civil matter and order the entry of judgment in the case, without “the consent of the parties,” pursuant to 28 U.S.C. § 636(c)(1), for which I never gave any such consent, either verbally or in writing.

Additionally, “Where the magistrate judge has not received the full consent of the parties, he has no authority to enter judgment in the case, and any purported judgment is a nullity.” See Hajek, 186 F.3d at 1108; Aldrich v. Bowen, 130 F.3d 1364, 1365 (9th Cir. 1997).” Kofoed, v. International Brotherhood Of Electrical Workers, Local 48 237 F.3d 1001 (9th Cir. 2001)

Therefore, guard yourselves accordingly, and immediately remove the Levy and Notice of Seizure of my principal residence. Please confirm to me in writing when this has been done. Unauthorized collection activity can be classified as either negligent, or intentional and reckless. You have been noticed of a lawful duty by means of this certified letter. Notice to Agent is Notice to Principal and Notice to Principal is notice to Agent.


Jeanne Patriot
Cc: John Shatraw
Revenue Officer
Employee ID#59-06130
Internal Revenue Service
3848 West Columbus Drive, Stop 5222
Tampa, Florida 33607

Stephen C. Dowdell
Trial Attorney, Tax Division
U.S. Department of Justice
Post Office Box 14198
Ben Franklin Station
Washington, D.C. 20044

Robert E. O’Neill
United States Attorney
Middle District of Florida
400 N. Tampa Street, Suite 3200
Tampa, Florida 33602

Encl: November 18, 2008, ORDER of District Judge James D.Whittemore
Copy of Levy
Notice of Seizure