Vic Tum
1776 Freedom Way
Anderson, SC 29621

April 19, 2007

SS LO local office
Federal Office Building
Defaultville, SC 00000

Re: Vic Tum, SSN 123-45-6789

Dear Sir,

The Social Security Administration has removed from my retirement benefit check the amount of 15% under the Treasury Offset Program (TOP). This offset was sent to the IRS.

This is a hardship for me. This check is all I have to live on. I do not have any other income or monies.

I request that the 15% offset be waived and/or removed due to hardship.

Sincerely,

Vic Tum