KELLY H. RANKIN
United States Attorney
CAROL A. STATKUS
Assistant United States Attorney
2120 Capitol Avenue, Room 4002
Cheyenne, Wyoming 82001

ADAIR F. BOROUGHS (Pro Hac Vice)
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683
Washington, DC 20044
Telephone: (202) 305-7546
Facsimile: (202) 307-0054
E-mail: adair.f.boroughs@usdoj.gov

Attorneys for the United States

                                                                       IN THE UNITED STATES DISTRICT COURT FOR THE
                                                                                  DISTRICT OF WYOMING
                                                                                  
                                                                                  
MARILYN PATRIOT,                            )
                     Plaintiff,             )
     v.                                     )        Civil No. 2:08-xxx
UNITED STATES OF AMERICA,                   )
                     Defendant.             )

DECLARATION OF ADAIR BOROUGHS IN SUPPORT OF THE UNITED STATES’ MOTION FOR SUMMARY JUDGMENT

I, Adair F. Boroughs, pursuant to 28 U.S.C. § 1746, hereby declare that:

1. I am an attorney with the United States Department of Justice, Tax Division located at Washington, D.C. I have been assigned to the above-captioned matter and am in possession of the Department of Justice files and a portion of the Internal Revenue Service administrative files concerning this matter. I have reviewed the Department of Justice files, the Internal Revenue Service administrative files in my possession, and all documents disclosed or identified during discovery in this matter in making the representations below.

2. Attached hereto as Exhibit A is a true and correct copy of the transcript of the deposition of Marilyn Patriot, conducted on October 30, 2008, in Casper, Wyoming, including Exhibits to the Deposition 3-5, 12-13, 17, 23-25, 27-28, and 31-32.

3. Attached hereto as Exhibit B is a true and correct copy of Forms 4340, Certificate of Assessments, Payments and Other Specified Matters for Marilyn J. Patriot, for Civil Penalties for tax years 1985 through 1994.

4. Attached hereto as Exhibit C is a true and correct copy of Forms 4340, Certificate of Assessments, Payments and Other Specified Matters for Marilyn J. Patriot, for U.S. Individual Income Tax Return (form 1040) for tax years 1994 through 2005.

5. Attached hereto as Exhibit D is a true and correct copy of the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 from Gary Easley, Appeals Team Manager, IRS, to Marilyn Patriot (July 6, 2006).

6. Attached hereto as Exhibit E is a true and correct copy of Plaintiff’s Response to Defendants First Set of Interrogatories.

7. Attached hereto as Exhibit F is a true and correct copy of the Administrative Claim for Unauthorized Collection Actions attached to Plaintiff’s original Complaint served on the government.

8. Attached hereto as Exhibit G is a true and correct copy of the Notice of Levy on Wages, Salary, and Other Income for Marilyn J. Patriot (Apr. 27, 2002) produced by Plaintiff to the United States in response to the United States Second Set of Requests for Production of documents.

I declare under penalty of perjury that the foregoing is true and correct.

Executed this 21st day of November, 2008.

s/ Adair F. Boroughs
ADAIR F. BOROUGHS
Trial Attorney, Tax Division
U.S. Department of Justice