Larry Patriot

Blackshear, GA 31516

May 11, 2009

James C. Farley

Employee ID 31-09828

5590 West Creek Road

Independence , OH 44131

Dear James C. Farley,

I received your letter dated May 6, 2009. You stated that I provided an invalid protest against the “returns” that you created for me. I simply dispute and disagree with the tax liability.

I asked you in my April 27, 2009 letter to schedule a day for me so I might show you my books and records for the years in question. I have many business deductions and I am entitled to claim them.

Your recent letter has me confused and I am not sure what you are expecting me to do. Please explain what kind of valid protest I need to make our scheduled meeting. I also would like a 30 day extension to prepare for this meeting.

Thank you.

Sincerely,

Larry Patriot