Dr. Julie Patriot
Bridgeport, WV 26330-1367

October 5, 2007

Internal Revenue Service
Attn: Mr. Parizek
1973 North Rulon White Blvd.
Mail Stop 4388
Ogden, UT 84201-0040

Re: Taxpayer ID Number 123-45-6789; Tax Year 2004

Dear Mr. Parizek:

You sent me a thirty -day letter [Letter 1862 (SC)] dated September 10, 2007, a copy of which is attached.

I dispute your computations. I disagree with the content of your examination report and deny any tax liability. Please schedule a day for me so I might show you my books and records for the years in question. I had un-reimbursed business expenses and deductions including charitable donations, medical expenses, local taxes, etc. I had tax return preparation expense.

I want to obey the law and do what is right. I want to pay all the taxes I owe. Your examination report simply is not correct. I had many business expenses for that tax year and I am entitled to claim them. Your Income Tax Examination Changes, form 4549 did not give me credit for my withholding as well as deductions, expenses, illegal telephone tax credit of $25 (the safe harbor amount), etc.

This is my statement of disputed issues. I request a conference with your supervisor and also the appeals office. I want to resolve this matter. Please send me the necessary forms and instructions.

For the tax years in questions, I have a small business with expenses or the cost of doing business equal to 60% of the gross. I had many business expenses including rent, utilities, travel, entertainment, advertising, cable, professional/ union dues, supplies, casual labor etc.

Sincerely,

Julie Patriot