An open letter to Steve Ballmer: Show us the code that violates Microsoft’s Intellectual Property

This project sends an open letter to Steve Ballmer and requestss:
Publicly pledge your support for Microsoft showing the public the code within Linux that violates their intellectual property by May 1st, 2007.

From the site:
It's come to many in the Linux community’s attention you have claimed again and again, that Linux violates Microsoft's intellectual property. Not only that, but it's been reported Microsoft has convinced businesses to pay for a Linux patent that you can't provide.

Therefore, this website will serve as a response to this accusation, and within it, a request. The request is simple, since you, Microsoft, claim to be so sure of yourself: Show Us the Code.
If Linux developers are made aware of the code, then the code can be omitted and Linux can re-write necessary aspects of the kernel or operating system. This is a fairly simple request and common courtesy. Why wave around lawsuit threats, threats that will cost Microsoft in a court room as well as the defendants? It lacks logic, especially when you consider that there are developers around the world who would be more than happy to work with Microsoft to resolve this issue. Don't you owe it to your shareholders to work with others to ensure their intellectual property isn't being violated?

Show us the code : Open Letter to Steven Ballmer