IN THE UNITED STATES DISTRICT COURT FOR THE
EASTERN DISTRICT OF MISSOURI
SOUTHEASTERN DIVISION

James S. Patriot                         )
                                         )
         Petitioner                      )   Case NO.1 :04 MC 
    v.                                   )
                                         )
UNITED STATES OF AMERICA;                )
MICHAEL A. PRICE; REBECCA S.             )
ESSNER; UNION PLANTERS BANK;             )   MOTION IN OPPOSITION TO MOTION TO DISMISS OR, 
U.S. BANK; and WOOD & HUSTON BANK,   )   IN THE ALTERNATIVE, FOR SUMMARY JUDGMENT
                                         )
         Respondents.                    )
________________________________________ )

Plaintiff James Patriot pursuant to the Special Procedures for Third Party Summonses Act, 26 USC § 7609, hereby files this MOTION IN OPPOSITION TO MOTION TO DISMISS OR, IN THE ALTERNATIVE, FOR SUMMARY JUDGMENT to halt the above named third party record keepers from revealing Petitioner's private records to the Internal Revenue Service, and to quash the summonses. The Plaintiff/Petitioner respectfully moves this Court to Quash the above action within the subject matter and jurisdiction of the U.S. DISTRICT COURT The grounds for this motion, as more fully set forth in the memorandum of law submitted herewith, are as follows:

I. This Court has subject matter jurisdiction over this action. Petitioner protests their giving any information to anyone in violation of Petitioners 41h, 5lh, 9th and 10th amendment rights, and has preceded to Petition To Quash three IRS summonses. Therefore, Petitioner did give timely notice.

2. The Court has subject matter jurisdiction over this action to the extent that the third party record keepers are registered and doing business in the court’s area of jurisdiction and the Petition To Quash should not be dismissed for lack of subject matter jurisdiction because it challenges a branch office.

3. Assistant U.S. Attorney Michael Price and IRS Agent Rebecca Essner are proper parties to this action. Attorney Michael Price was referenced by the Clerk of the Court to accept service. Robert D. Metcalfe was not referenced by the clerk of the court and the motion is an attempt to escape responsibility for handling the case. Rebecca Essner initiated the action of pocket summons to violate Petitioners Constitutional 4th and 5th amendment rights. Price nor Essner should be dismissed as parties to this action.

WHEREFORE, the Petitioner James Patriot, respectfully requests that the Petition To Quash be honored for subject matter jurisdiction.

CERTIFICATE OF SERVICE: I hereby certify that on or about the above date a copy of this affidavit was mailed to opposing parties.

Dated this 3rd day of November 2004.

__________________________________________
James S. Patriot
1776 Freedom Way
Clarkson, MO 67711