Dr. Julie Patriot, M.D. Inc    )
Petitioner                     ) DOCKET #1832-08L
                               )        
       V.                      ) Affidavit to Support   
                               ) Supplement to Petition for Lien/
Commissioner Internal Revenue  ) Levy Action (Collection Action)
Respondent                     )

I, Robert McFreeman, CPA, do depose and state under oath:

1. I am a Certified Public Accountant practicing in the Tampa Bay area of Florida. I have been a CPA for 34 years.

2. I have been contacted by Dr. Julie McCammon to assist her in one or more tax court cases involving audits and administrative matters with the IRS.

3. I have not been retained by her to conduct a CDP Hearing. I know for a fact that she is representing herself for any actual collection hearing. I am not authorized to hold collection hearings on her behalf, nor have I informed anybody that I was authorized to do so.

4. On or about November 8, 2007 the settlement officer contacted me about Dr. McCammon’s case. We had several telephone conversations between November 8, 2007 and April 8, 2008. We discussed the adjustments to the 941 quarterlies. We also verified three $5,000 federal tax deposits that were made on this tax account for this year. We figured the remaining tax balance of $12,547.92.

I told the Settlement Officer that I would contact the taxpayer about the payment of the remaining balance for the 941 quarter ending December 31, 2004 subject to his providing us a revised statement displaying the interest and penalties after the $15,000 deposits were applied, and contact the settlement officer afterwards. The settlement officer had not sent this credit to the Service Center as of April 8, 2008 and thus has yet to provide a revised statement.

5. I definitely did not conduct a collection hearing on behalf of Dr. McCammon for that year.

6. I did not know this phone call mentioned by Mr. Payton was to be considered a collection hearing. I only discussed with him computations, figures, payments, etc. I did not discuss collection alternatives, payment schedules, etc.

7. I knew that CDPH conferences dealt with collection alternatives, payment schedules, OIC, etc. Since this was not discussed on the telephone on that date with the Settlement officer, I did not consider this as an official CDPH conference.

8. I was surprised to see in the Notice of Determination that the Settlement officer classified this as a collection due process telephone conference. However Mr. Payton’s description or our conversation about IRS adjustments, payments, balances, etc, is fairly accurate.

9. Mr. Payton stated we had more matters to discuss and we did not state that this was the official hearing. He claims he sent me another letter saying he would make the levy determination on December 10. In other words, December 10 would be the official hearing and not our conversation on or about November 8.

______________________                       Date: ___________________
Robert McMillian, CPA


Sworn to before me this .................. day of ........................, A.D. 2008

...........................................				
Notary Public for Florida 					
My Commission Expires:........................