Lee Roy S., JR.
Greenville, SC 29605

September 25, 2009

IRS, Appeals Office
1835 Assembly St
Columbia, SC 29201

RE: S. v. IRC Docket no. 133xxx, income tax liability, tax period 12/2004

Dear Ms. Thompson,

In response to your three letters dated August 26, 2009 for tax years 2004; 2005; 2006, I cannot agree to all your settlement report. I do agree to most of it. I apologize for the delay in responding.

Mainly I cannot agree to the small amount you gave me for unreimbursed business expenses for each year. I was a painter and I had to furnish tools, special clothes, vehicle, etc. I had over $1000 in business expenses each year.

I sent you on July 20 my affidavit of deduction and expenses for 2004 and 2005. 2006 was similar.

You did not give me enough credit for my expenses on my rental property for repairs, maintenance, taxes, etc.

Since I had children deductions, I can file as head of household.

You did not give me credit for withholding tax.

Sincerely,

___________________
Lee Roy S.