UNITED STATES OF AMERICA,                  )
                                           )   Case No. 068:08-CV-00000000-MAP
          Plaintiff                        )
v.                                         )
Jeannie Patriot                            )
Defendant                     		   )
In the matter of

Jeannie Patriot, now comes before this court of record who, for the reasons set forth here and in the accompanying Exhibit A, requests that this court allow a jury to decide these matters both as a matter of right and a matter of discretion.
This Request for a Jury Trial is made under FRCP Rule 38, Right to a Jury Trial; Demand (a) Right Preserved The right of trial by jury as declared by the Seventh Amendment to the Constitution — or as provided by a federal statute — is preserved to the parties inviolate.
It is understood by defendant that the courts have generally ruled that, if a party seeks only an equitable remedy, there is no right to a jury trial, and the case will be tried and decided by a judge alone. However, The PETITION FOR JUDICIAL APPROVAL OF LEVY UPON A PRINCIPAL RESIDENCE submitted before this court by the Justice Department/IRS could involve substantially more than just equity.
Therefore, defendant respectfully requests a jury trial and cites the following three cases to support her request for a jury trial:

  1. In Beacon Theaters v. Westover, the U.S. Supreme Court discussed the right to a jury, holding that when both equitable and legal claims are brought, the right to a jury trial still exists for the legal claim, which would be decided by a jury before the judge ruled on the equitable claim.
  2. John W. Cowper Co. v Buffalo Hotel Dev. Venture, 466 N.Y.S.2d at 571, the UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT ruled that a defendant retains the right to a jury trial on the legal issues, even when those legal issues are joined with equitable claims in the complaint.
  3. UNITED STATES of America, Plaintiff-Appellee, v.Clinton O. McMULLIN, Defendant-Appellant.McMullin Family Trust, and Laura J. McMullin, Defendants. No. 90-5077. United States Court of Appeals, Tenth Circuit. Nov. 13, 1991, stated “It is our further understanding that … in a proceeding such as the present one, where the government seeks both equitable and legal relief, i.e., foreclosure of a tax lien and a money judgment, the taxpayer under the Seventh Amendment is entitled to a jury trial on the legal issues, i.e., the claim for a money judgment.”

In addition, there may well be further litigation in this matter arising from either one and/or both parties, as IRS Revenue Officer, John Shatraw threatened to criminally prosecute Patriot for money laundering if she did not voluntarily confess to having offshore bank accounts. [See Exhibit A1 and A2: Letter to TIGTA and accompanying affidavit submitted on August 31, 2006, to the TIGTA].
Defendant recognizes that FRCP 39(c) allows a court to use a jury trial at its discretion, and respectfully requests a Jury Trial, both as a matter of right and as a matter of discretion.

Respectfully submitted this 31st Day of July, 2008.
Jeannie Patriot
All rights reserved without prejudice

I hereby certify that on or about this date, I mailed a copy of this OBJECTION TO PETITION FOR JUDICIAL APPROVAL OF LEVY UPON A PRINCIPAL RESIDENCE to the following parties by First Class Mail:

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

Stephen C. Dowdell
Trial Attorney, Tax Division
Post Office Box 14198
Ben Franklin Station
Washington, D.C. 20044

Date: July 31, 2008
Jeannie Patriot
Tampa, FL 33603