UNITED STATES DISTRICT COURT

DISTRICT OF SOUTH CAROLINA

Coy Patriot, et al.           )
Petitioner                    )     CASE NO. 0:00-CV-000 
vs.                           )
                              )
The United States, et al,     )     Motion for Reconsideration of Report of Magistrate
Respondents                   )

Pursuant to Rules 59 & 60 FRCivP, Petitioner hereby files his Motion for Reconsideration of Report of Magistrate Judge dated September 1, 2006 based on the following reasons:

1. On September 7, 2006 Patriot sent Magistrate Hendricks a letter requesting a Reconsideration of the Magistrate's report. (copy attached).

2. Since the said letter was not in the Motion format, Patriot is filing a Motion for Reconsideration in the proper format with the said letter attached and incorporated by reference.

3. The Magistrate clearly stated in her report on page 4 that Patriot had a “ heavy burden” of proving improper purpose. Patriot files his request for Production of Documents of July 17, 2006. A summary judgment motion should not be granted until discovery is completed or dismissed by the court.

4. Patriot in his original petition pointed out that the summons on its face was invalid because it requested numerous documents; which are well known to have no bearing on a civil tax case. Therefore, the dismissal of his case was premature and it should be recalled.

5. Patriot requested in said letter an extension of time to file his opposition to government motion to dismiss. The Government refused to respond to the request for documents and Patriot was waiting for these documents; which is the only evidence in this case. Patriot did not want to waste the Judge's time by filing his opposition prematurely when he had nothing material to add to this case.

Therefore, Patriot request that the Judge reopen this case and allow him 2 weeks to file his opposition. However, a meaningful pleading by Patriot would need a response to the POD by the Government.

6. Patriot admits his error for not responding timely and requests leniency from the court.

CERTIFICATE OF SERVICE: I do hereby certify that on this date I properly sent a copy of this pleading to opposing counsel.

Signed:________________________ Date:_________________________

Coy Patriot, Petitioner Pro Se, 2555 West Freedom Street , Freetown , SC 29394