UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA HAROLD PATRIOT; ) SHERRIE PATRIOT, ) ) Plaintiffs, ) ) v. ) CIVIL NO: 1:0xxx ) UNITED STATES OF AMERICA ) ) Defendant. ) _____________________________________
Pursuant to Rules 26 and 34 of the Federal Rules of Civil Procedure ("FRCP") Plaintiffs, by counsel, request Defendants to produce the documents specified below, within thirty (30) days of service, to the following address:
Patriot Attorney, Esq.
Arlington, VA 22209-2004
or at such time and place, or in such manner, as may be mutually agreed upon by the parties.
INSTRUCTIONS AND DEFINITIONS
The following instructions apply to the Request for production of documents:
1. All requests herein include documents related to Plaintiffs Harold D. and Sherrie K. Patriot.
2. “Document(s)” means all materials within the full scope of Fed.R.Civ.P. 34.
3. All documents are to be divulged which are in the possession, custody or control of Defendant, their attorneys, investigators, agents, employees and other representatives.
4. When production of any document in Defendant’s possession is requested, such request includes documents subject to the Defendant's possession, custody or control. In the event that Defendant is able to provide only part of the document(s) called for in any particular Request for Production, provide all document(s) that Defendants are able to provide and state the reason, if any, for the inability to provide the remainder.
5. In producing the documents, all documents that are physically attached to each other shall be left so attached. Documents that are segregated or separated from other documents, whether by inclusion in binders, files, subfiles, or by use of dividers, tabs, or other methods, shall be left so segregated or separated. Documents shall be retained in the order in which they were maintained in the file where found.
6. Identify all responsive documents that have been lost, discarded, or destroyed. In so doing, state the type of document, its date, the approximate date it was lost, discarded, or destroyed, and the identity of each person having knowledge of the contents thereof.
7. These document requests are intended as continuing requests, requiring Defendant to respond by supplemental response setting forth any document within the scope of the document request as may be required by Defendant, its agents, attorneys or representatives following Defendant’s original response.
8. If any part of a document is responsive to any request, produce the whole document. If any requested document or thing cannot be produced in whole, produce it to the fullest extent possible.
9. Claims of Privilege: If any documents responsive to the request are withheld on the basis of privilege, or for any other reason, furnish a description of each document withheld, describing, for each document, the nature, form and format of the document, its subject matter, the date of the document, the name of the author or maker of the document, the name of each addressee, and the nature of the privilege claimed with respect to the document.
10. In the event that the response to any document request is “not applicable” or any similar phrase or answer, explain in detail why that document request is not applicable.
11. In the event that the response to any document request is “don’t know”, “unknown” or any similar phrase or answer, explain in detail all efforts made by the named party or its attorneys or representatives to obtain response to that document request.
DOCUMENTS TO BE PRODUCED
1. All documents you intend to use at this trial.
2. All documents or statements you intend to rely upon to make any allegation, assert any claim, or support its defense.
3. Copy of a witness list showing names, addresses, telephone numbers of any witness you intend to call at trial.
4. All statements or reports, including drafts, submitted by any expert witness or potential expert witness retained or consulted by Defendant with respect to the issues raised in this case.
5. All documents containing or referring to discussions and analyses leading to the making of any decision (by Defendant’s employees, agents, or attorneys) related to Plaintiffs’ case or Plaintiffs’ federal taxes.
6. All copies of Plaintiffs’ tax returns since 1985 to the present – along with any attachments, affidavits, and any information related to those tax years.
7. Backup tapes containing any electronic data related to any information on Plaintiffs’ federal taxes since 1985.
8. Backup tapes of any recorded phone conversations, or any other conversations, between Plaintiffs and any of Defendant’s employees or agents since 1985.
9. A list outlining the amount allegedly owed by Plaintiffs for all tax years since 1985 until the present, date of the assessment for each tax year, and the date when the tax year in question was considered to be delinquent.
10. To provide an outline on the proper or administrative procedure for the IRS to place a lien on property, and provide copies of documentation on how it fulfilled each step of that process in placing liens on Plaintiffs’ property in this case.
11. Copies of any certified mail receipts proving that proper CDPH and other notices were sent to Plaintiffs.
12. A list of the dates when the notices of federal tax liens were filed (Exhibits A to E), and provide documents proving their filing on those dates.
13. Copies of written notifications sent to Plaintiffs within five days after the day of filing of notices of tax liens.
14. Copies of written notifications sent to Plaintiffs informing them of an opportunity of an administrative review or a hearing.
15. Present the criteria necessary for a lien to become unenforceable, and how, in Plaintiffs situation, these criteria were or were not met.
16. To answer the question on whether the cancellation of the closing of the sale of a real state due to a lien is considered a pecuniary damage.
17. To answer the question on whether the process of removing tax liens would incur costs, or time and resources, on the person seeking such removal, or whether that process is cost-free and requires no significant time.
18. To offer documentation on when the tax years in question were first assessed, for what amount, when they became first delinquent, and copies of tax returns filed by Plaintiffs for these years.
19. Copies of all notices and demand for payment given to Plaintiffs since year 1985 until the present.
20. Explanation on what is the definition of “frivolous”, and how specifically Plaintiffs’ returns fit that definition as accused by Defendant.
21. The names, addresses and telephone numbers of each person that Defendant considers likely to have discoverable information, along with the subject of such information, that relate in any way to this case.
22. The following information concerning each of Defendant’s employees (and each of their supervisors) who have played any role in the examination process and preparation of the Notices of Federal Tax Liens that are at issue in this case.a. Name
23. All correspondence, worksheets, writings, documents, memos and internal written communications sent between any employee or agents of Respondent or created by any IRS employee having to do in any way with Petitioners or this case.
24. Copies of all correspondence from Plaintiffs to Defendant, and vice versa, concerning all tax years since 1985.
25. All records, internal correspondence, memos, writings, forms, or documents of any kind pertaining to the IRS’s handling of petitioners’ tax returns since 1985.
26. All documents classified as “assessments”, if any, pertaining to Plaintiffs for tax years 1985 until the present.
27. All assessment certificates that include Plaintiffs’ names and identification numbers, the character of the tax, the applicable tax period, the date assessed and the signature of the assessment officer. See 26 CFR § 301.6203-1. There should be separate assessment certificates for tax principal, interest, and penalties for each calendar year.
28. Names, employee identification numbers, business addresses, civil service ranks, titles and contact information for any persons who prepared or signed such “assessments.”
CERTIFICATE OF SERVICE
This is to certify that a copy of the foregoing paper was served on counsel for Defendant via e-mail on Friday, September 3, 2008 by Plaintiff’s Attorney.
_/s/ Patriot Attorney
Patriot Attorney, Esq
Arlington, VA 22209-2004
Date: September 3, 2008