c/o General Delivery
                                    Battle Lake [zip code exempt]
                                                  MINNESOTA STATE

                                                   March 27, 1997

Daniel M. Scott
c/o 174 U.S. Courthouse
110 South Fourth Street
Minneapolis 55401/tdc
MINNESOTA STATE

Subject:  POSITION OF PARTIES, March 24, 1997
          U.S.A. v. Gilbertson, USDC, #4-96-65

Dear Mr. Scott:

I must  emphatically object  to the pleading which you have filed
in the  above case.  In the first paragraph, you make a statement
which falsely  implies that  I authorized you to prepare and file
this pleading.  This is just not true.  I never authorized you to
prepare such a pleading.

I   am   forced   to   conclude   either   that   a   fundamental
misunderstanding has developed between us or, worse, that you are
deliberately  siding  with  the  opposing  party(s),  in  blatant
violation of  My fundamental  Right to  effective  assistance  of
Counsel.  See Sixth Amendment.

You will  note from  the pleadings  which I  have filed in recent
weeks, that I am now proceeding In Propria Persona [sic].  Confer
in Black's  Law Dictionary  for the  precise legal  definition of
this mode  of proceeding.   I  will not  allow your negligence to
create a  presumption that I have admitted to the jurisdiction of
the United States District Court in the instant case. I have not.

You also contradict yourself in the pleading in question.  In the
first paragraph,  you state  that you  are "standby counsel", but
then below  your signature,  you state that you are "Attorney for
Defendant."   These two  modes of  assisting Me  are totally  and
completely incompatible  and irreconcilable.  In the latter mode,
I would  not be proceeding In Propria Persona, and you would have
general power  of attorney over the entire case.  I deny that you
have such power over this case, or over Me or My property.

You make an even more serious and egregious error by stating that
"[T]he total  tax  due  and  owing  for  the  two  years  in  the
indictment is  approximately $13,650.00."   I have never admitted
that any  such amount was "due and owing."  Those are your words,
not mine.   Furthermore,  this is  an  admission  which  I  never
authorized you to make to the Court, even if I had ever made such
an admission to you privately.  I regard such an admission by you
to be  a clear  and  present  breach  of  your  legal  and  moral
obligations to honor client confidentiality in all cases.

Moreover, a fundamental question remains unanswered in this case,
and others  like it,  when licensed  bar  members  like  yourself
proceed on  the basis  of the rebuttable assumption that there is
an underlying  liability statute  for what you term as a "tax due
and owing."   The  only extant liability statutes for the federal
income tax  are those  enacted for  withholding agents.   See the
sections cited  in the  IRC definition  of "withholding agent" at
IRC 7701(a)(16).

Finally,  you   misrepresent   our   relationship   by   stating,
incorrectly, that  I am requesting "the lowest possible guideline
range to  be selected."   I  have never requested any such thing,
and you  are wrong  to make  such misrepresentative  statement(s)
before the United States District Court, without My approval.

I must  close by  reminding you  that you  are claiming  to be an
officer of  the court,  who must have executed an oath of office.
My FOIA request for same politely requested that you forward said
request to the correct person, if you were not the correct person
to provide  the document(s) in question.  Instead, you passed the
matter back  to Me.   Your  conduct in  passing  it  back  to  Me
suggests that  you are  trying to  avoid the  issue.  If you knew
enough to  suggest the  name(s) of  persons to  whom I should re-
submit said  requests, then  why didn't  you forward the requests
yourself?   Please answer  this question  in writing,  because  I
intend to  submit your  answer into  the official Court record of
this case.

Until such time as I receive proof of your credentials, I can and
will proceed on the basis of the presumption that you do not have
them.  I herein express My intent to charge you with trespass and
fraud, if you fail to produce your official credentials.

Accordingly, I  hereby demand  that you withdraw your most recent
pleading entitled  POSITION OF PARTIES, and notice all interested
party(s) of  your decision  to do  so.  If you do not withdraw it
immediately (within 72 hours), this is formal Notice to you of My
intent to strike said pleading permanently from the record.

In the future, please submit all proposed pleadings to Me, for My
prior written  approval, before  submitting anything to the Clerk
and/or to  any other  interested party(s).   If  the request I am
making in  this paragraph is not clear, please say so, and I will
elaborate the  precise procedures  I demand  that you must follow
until further notice from Me.

Thank you very much for your consideration.


Sincerely yours,

/s/ Everett C. Gilbertson

Everett C. Gilbertson, Sui Juris
Citizen of Minnesota state

copy:  James R. Rosenbaum, presiding judge
       Francis Dosal, Clerk of Court
       Henry J. Shea, Assistant U.S. Attorney
       Minnesota State Bar Association


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U.S.A. v. Gilbertson, District Court