Mr. John T. Patriot, St. Cloud, Florida, October 4, 2007

To: Chief IRS Collection Division, IRS Office,Orlando, Florida

Re: John T. Patriot

Dear Tax Collector:

On several occasions the IRS collection department has levied my social security check and proceeds from professional contracts for an alleged tax debt for the tax years 1998 to 2003 by way of the Treasury Offset Program [TOP] and notice of levy.

For the tax years in question, I never had a collection due process hearing (CDPH). You levied my social security check six times between October, 2006 and March, 2007. You also levied the proceeds of a contract for professional services on May 1, 2007. You have levied shares from MetLife thru the Mellon, Co. on May 15, 2007. I have written several letters to the IRS office in Melbourne, Florida concerning the alleged tax debt with no response from him.

Collection due process hearing(CDPH) has never been mentioned or offered in any correspondence from the Melbourne office. In fact, the Melbourne has had no direct contract with me since May, 2007 although I see evidence of their activities from third parties.

For the tax years in question, I am entitled to a collection due process hearing (CDPH). Under IRC 6330, all tax collections activity are suspended while the CDPH is pending.

The dates of the levy and the amount taken on the levy include:

1. Social Security checks October, 2006 to March, 2007 - $1,100 each incident.
2. Garnishment of professional proceeds May 1, 2007- $13,700.
3. Mellon Co. (selling shares without my permission) $30,000 May 15, 2007.

The Melbourne, Florida IRS office has also harassed different employers that I have worked for in the past stating that their duties included informing them if they employed me in the future thereby limiting my employment opportunities.

I will be filing suit under IRC 7433. Contact me if you want an out of court settlement.

Yours,

John T. Patriot