Internal Revenue Service, Appeals Office
Attn: Settlement Officer Deborah Conley
160 Spear Street, Ste. 800
San Francisco, CA 94105

To: Deborah Conley

This is in response to your letter dated November 7, 2007 in which you stated: “ The issues you raise in your CDPH Request are those that courts have determined are frivolous or Appeals does not consider.” If my previously submitted Request for CDPH Form 12153 contained frivolous arguments, I now withdraw them.

Enclosed herewith is my revised request form 12153 dated November 19, 2007 because of your complaint about the issues that I raised in the original. I recall and cancel the previous CDPH request 12153 form dated September 21, 2007. Your letter also stated that I would be allowed a face-to-face hearing on any non-frivolous issues. Therefore, as per IRS section 6330, I am asking for a face-to-face hearing on the following non-frivolous grounds:

  1. Collection Alternatives
  2. Offer in compromise
  3. Payment Schedule
  4. Procedural Irregularities
  5. NCC (Not Currently Collectable)
  6. Issues as stated in the new CDPH form 12153 being submitted herewith
  7. Challenge to the appropriateness of the collection action.
  8. Whether the IRS met all the requirements of all applicable laws and administrative procedures required under due process of law.

The IRS code is very complex and difficult and I am trying to understand it to the best of my ability. The U.S. Congress did not require the document form 433-A to be given to you before the hearing. Those documents will be presented at the face-to-face hearing for point-by-point discussion. My CDPH Request was timely.

I would like a copy of all information, documentation and administrative records you have on me before the CDP Hearing. Please send me a copy of Form 4340 with the transcripts and certificate pertaining to your claim against me. This is necessary for my CDPH. I will bring a tape recorder and/or court reporter, a representative to assist me and witnesses. I substitute the attached new CDPH Request for the old one, which is hereby withdrawn.

Please schedule the hearing with an Appeals Officer at the nearest suitable IRS office to me, preferably Tacoma, Washington and notify me of the date, time, and place as I have met the requirements by Congress for the hearing.

Dated: November 19, 2007.

Sincerely, ____________________________________

Daniel H Patriot,
SS # ____________________
PO Box 1776
Spanaway, Washington