Dennis Patriot
1776 Patriot Way
Anycity, USA

May 11, 2007

Alicia Stanford
Internal Revenue Service
PO Box 57
Bensalem, PA. 19020-8514

Subject: Request for Collection Due Process Hearing

Dear Ms. Stanford:

On 2/10/2007 I received by mail a letter of notice of intent to levy and notice of my right to a hearing. This letter stated the intent to levy my property 30 days after the date of the letter. It also states that the proper form was enclosed to request a collection due process hearing. There was no CDPH form enclosed. According to the due process clause, since the notice was incomplete, the 30 day notice to levy is inapplicable. I took the liberty of finding the form myself, filling it out and mailing it to you. This is why my response was late. Subsequently, I am requesting the Collection Due Process hearing that was originally intended. Feel free to contact me to schedule this hearing at your earliest convenience.

Sincerely,

Dennis Higgins