Henry L.
Greenville, SC 29615

January 18, 2008

IRS
Memphis Appeals Campus
Attn: M. McKinney
PO Box 622
Stop 86
Memphis, TN. 38101-0622

RE: Henry Patriot SSN: 123-45-6789

Dear Ms. MicKinney

You sent me an undated form asking for certain information from me by January 10, 2008. The letter was postmarked Dec 28, 2007, however I did not receive it until January 3, 2008.

You asked for my tax returns in reference to my CDPH request. I am not required and do not think I make enough to file.

If filing returns is a precondition for a collection hearing please let me know and tell me what code section requires it.

Yours,

Henry L.