NOTICE OF INTENT TO PETITION
                       FOR HEARING EN BANC

TO:       Kevin Reese, Staff Attorney
          Ninth Circuit Court of Appeals
          fax:  (415) 744-9724

FROM:     Paul Andrew, Mitchell, B.A., M.S.
          Counselor at Law

DATE:     July 2, 1996

SUBJECT:  Final Judgments Act as applied to
          In re: Grand Jury Subpoena Served on
          New Life Health Center Company,
          U.S.D.C. GJ-95-1-6 (JMR), Tucson, Arizona


     Thank you  very much  for your  time on  the telephone  this
morning.   We had  been waiting anxiously for word from the Ninth
Circuit on  the Emergency Motion Under Circuit Rule 27-3 filed by
Dr. Eugene  A. Burns,  Managing Director  of the  New Life Health
Center Company in Tucson, Arizona state (signed June 18, 1996).

     Evidently, you  had failed  to call  us  with  word  of  the
Court's decision,  and we still have not received anything in the
mail.  So, we were glad to hear your update.

     This is  written notice  of our intent to petition the Ninth
Circuit for  a hearing  En Banc,  because we  want to  take  this
opportunity to attack the final judgments act for its application
in the instant case (28 U.S.C. 1291).

     Specifically, requiring Dr. Burns to persist to the point of
enduring a  contempt order has had the unconstitutional effect of
imposing barratry upon Him, and upon the Trust of which He is the
Managing Director (cf. in Black's Law Dictionary, Fifth Edition).
John M.  Roll had  numerous motions  before him,  upon  which  he
failed to  rule, with adverse consequences upon Dr. Burns and the
Trust, and  in clear  violation of the constitutional requirement
for due process of Law in the instant case.

     We will be preparing and submitting our Petition for Hearing
En Banc  with all deliberate speed.  Thank you very much for your
continuing professional assistance in this matter.


Sincerely yours,

/s/ Paul Mitchell

Paul Andrew, Mitchell, B.A., M.S.
Counselor at Law
(520) 323-3921 phone/VM
(520) 323-3922 fax/24-hour
email: supremelaw@ibm.net               copy:  Dr. Eugene Burns


 Notice of Intent to Petition for Hearing En Banc:  Page 1 of 2


                        PROOF OF SERVICE

I, Paul  Andrew, Mitchell,  B.A.,  M.S.,  hereby  certify,  under

penalty of  perjury, under  the laws  of  the  United  States  of

America, without the "United States", that I am at least 18 years

of age  and a Citizen of one of the United States of America, and

that I personally served the following document(s):

                  NOTICE OF INTENT TO PETITION
                       FOR HEARING EN BANC

by placing  said document(s)  with exhibits in first class United

States Mail, with postage prepaid and properly addressed to:

ROBERT L. MISKELL [sic]            John M. Roll [sic]
Acapulco Building, Suite 8310      U.S. District Court
110 South Church Avenue            55 E. Broadway
Tucson, Arizona                    Tucson, Arizona

JANET NAPOLITANO [sic]             Clerk
Acapulco Building, Suite 8310      U.S. District Court
110 South Church Avenue            55 E. Broadway
Tucson, Arizona                    Tucson, Arizona

Grand Jury Foreperson              Postmaster
In re: New Life Health Center Co.  U.S. Post Office
55 E. Broadway                     Downtown Station
Tucson, Arizona                    Tucson, Arizona

Judge Alex Kozinski                Evangelina Cardenas [sic]
Ninth Circuit Court of Appeals     "Internal Revenue Service"
125 S. Grand Avenue, Suite 200     300 West Congress
Pasadena, California               Tucson, Arizona

Attorney General                   Solicitor General
Department of Justice              Department of Justice
10th and Constitution, N.W.        10th and Constitution, N.W.
Washington, D.C.                   Washington, D.C.

Special Agent                      William M. McCool [sic]
Federal Bureau of Investigation    U.S. District Court
1 South Church Avenue              44 E. Broadway, Room 202
Tucson, Arizona                    Tucson, Arizona


/s/ Paul Mitchell
_______________________________________  Executed on July 2, 1996
Paul Andrew, Mitchell, B.A., M.S.
Citizen of Arizona state and federal witness
all rights reserved without prejudice


 Notice of Intent to Petition for Hearing En Banc:  Page 2 of 2


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IN RE GRAND JURY SUBPOENA SERVED ON NEW LIFE HEALTH CENTER COMPANY