Rhonda Patriot
1776 Freedom Way
Danielsville, USA

April 3, 2007

IRS
Atlanta, GA 39901-0010

RE: Rhonda S. Broadnax SSN: 123-45-6789

Dear Tax Collectors,

You sent me your Notice of Penalty Charge CP-15, Tax Form: CVL PEN, dated March 5, 2007 for tax year 2004. Copy attached. You charged me $1500 for penalty under IRC 7602.

Said law only allows a $500 penalty for filing a return that is unpopular with the IRS. However you gave me a penalty of $1500.

For this penalty, I hereby file this appeal or this administrative appeal. Please send me the necessary forms and information for me to perfect my appeal. I request an appeal through your administrative channels. I wish to take up this matter with your supervisor. Please send me the name title and address of your supervisor.

Under the due Process Clause of the Constitution I have a right to appeal adverse determinations against me. The administrative agencies are required to have an appeal procedure. Please send me full details on your administrative appeals procedure.

I contest the excessive penalty and also the $500 penalty, itself. An Administrative agency does not have the authority under our Constitution to issue penalties against citizens. Said penalty is unconstitutional, invalid and illegal.

Yours truly,

Rhonda Patriot