Lee Roy S.
Greenville, SC 29605

December 15, 2008

Department of the Treasury
Internal Revenue Service
1973 N. Rulon White Blvd.
Mail Stop 4388
Ogden, UT 84201-0040

RE: Tax Payer ID Number 123-45-6789

Tax Year Ending: Dec 31, 2005

Dear Ms. Green,

Employee ID 29-12033

You sent me a thirty day letter dated December 8, 2008, a copy of which is attached. I dispute your computations. I disagree with the content of your letter and deny any tax liability

Please schedule a day for me so I might show you my books and records for the year in question. I had unreimbursed business expenses and deductions including charitable donations, medical expenses, local taxes, etc.

Sincerely,

Lee Roy S