August 11, 2009

Mark E.C.
P.O. Box 50591

TO: Clayton E. Lloyd
IRS Appeals Office
1835 Assembly Street, Suite 508 MDP 43
Columbia, SC 29201

RE: Mark vs. Commissioner of Internal Revenue Docket # 1166xxx

Dear Appeals Officer:

You sent me your letters dated July 17 and August 10, 2009 requesting to settle this case without a trial.

I request an out-of-court settlement and a meeting with someone in your office to present my documents records, receipts, etc, to support the deductions, credits, business expenses, etc. For the tax years in question I have a great deal of business expenses.

I request:

A. Waiver of all penalties.

B. Proper allowance of my business expenses for the years 2004, 2005, 2006 which are the following:

For the year 2004:

Pilot Uniform expenses 305.00
Required Med Exam expenses 215.00
Meal expenses 9,360.27
Phone expenses 1,504.00
Union dues 890.41
Transportation gratuities and tips 576.00
Luggage expenses 179.00
Airport parking fees 360.00
Total of 2004 business deductions $13,389.68

For the year 2005:

Pilot Uniform expenses 287.00
Required Med Exam expenses 170.00
Meal expenses 10,214.00
Phone expenses 1,845.32
Union dues 1,371.63
Transportation gratuities and tips 499.00
Airport parking fees 360.00
Total of 2005 business deductions $14,746.95

For the year 2006:

Pilot Uniform expenses 1073.00
Required Med Exam expenses 170.00
Meal expenses 9,694.08
Phone expenses 2,160.00
Union dues 1,511.39
Transportation gratuities and tips 502.00
Airport parking fees 360.00
Total of 2006 business deductions $15,470.47

C. Full recognition for all of my deductions, credits, etc.

Real estate property taxes for

D. Credit for my tax return preparation expenses, including books and videos I purchased plus the full cost of seminars and classes I attended, including travel expense.

E. A refund of the illegally collected telephone excise tax in the amount of $50, (safe harbor).

F. Proper authentication of the W-2’s, 1099’s and other so called evidence of income.

G. At all meetings with the IRS, I hereby I notify you I will have a tape recorder and/or court reporter, representative, witnesses, etc.

Please schedule the conference with me at least 30 days in advance.

Regards,

Mark E.C.