David Patriot 
                                                                   1776 Patriot Way 
                                                                   Flagtown, USA, 00100
                                                                   SS # 123-45-6789

Internal Revenue Service
Appeals Office                  
6635 Executive Circle       
Suite 180
Charlotte, NC 28212     
Date: June 16, 2006 


Tax Periods:
12/31/2005; 12/3/2004; 12/31/2003; 12/31/2002; 
12/31/2001; 12/31/2000; 12/31/1999; 12/31/1998
Collection Due Process – Levy
Tax Period Ending: 12/31/1993

ATTN: K. Keely
ID 56688532 
Tel: (704)-566-5247 
Refer reply to: AP:FE:CHA:KK

Dear Mr. K. Keely:

This letter is my acknowledgment that I received your letter on June 7, 2006 concerning the Collection Due Process (CDP) Hearing in your Charlotte Appeals Office on April 28, 2006. In response to your letter, I do not wish to have a telephone conference nor do I wish to discuss this matter via correspondence since the majority of my questions pertaining to the matter have gone unanswered.

I requested a face-to-face hearing as I am entitled to under the law. The things I will discuss include collection alternatives, including OIC and payment schedule, procedural irregularities, and spousal relief. Please send me the necessary forms, including the financial statement form.

What I am requesting is an in-person meeting as prescribed by law. IRC Section 6330 (b) states:

“Right to a fair hearing

(1) In general if the person requests a hearing under subsection (a) (3) (B), such hearing shall be held by the Internal Revenue Service Office of Appeals.”

Nowhere in Section 6330 is there a provision for a telephone conference or correspondence by mail. The law is very clear that “such hearing shall be held by the Internal Revenue Service Office of Appeals.” So I will reiterate our demand for a right to a fair hearing as prescribed by law.

At the hearing, I intent to raise any relevant issue relating to the unpaid tax or the proposed levy, including “challenges to the appropriateness of collection actions; and offers of collection alternatives” as set forth in Section 6330 I (2). At the hearing I will raise all issues provided for in IRC Section 6630 I (2) as follows:

“Issues at hearing

            (A) In general

The person may raise at the hearing any relevant issue relating to the unpaid tax or the proposed levy, including-

(3)   appropriate spousal defenses;

            (II) challenges to the appropriateness of collection actions; and

            (III) offers of collection alternatives, which may include the posting of a bond, the substitution of other assets, an installment agreement, or an

             offer-in-compromise.

            (B) Underlying liability

            The person may also raise at the hearing challenges to the existence or amount of  

the underlying tax liability for any tax period if the person did not receive any salutary notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability.”

(IV) Whether the IRS met all the requirements of any applicable law or administrative procedure under due process of contacting the tax person.

(V)The form 668-W(ICS) Notice of Levy on wages, salary, and other income; seeing that I am in disagreement with the Levy, IRS Agent Carmel Thornhill, with whom I had contact, insisted and demanded withholding in which I have the right for 10 day administrative appeals procedure for the tax period in question 12/31/1993 under general assessment rule at the extent that tax payer believes the assessment to be an excessive amount.

(VI)The law requires the IRS to notify taxpayer at least 30 days before initiating any Levy action to give taxpayer an opportunity to formally appeal the proposed levy.

(VII) Statue of Limitation Issues concerning the tax period in question 12/31/1993

Tax payers request:

1.      Please schedule the Hearing in Greenville, SC and notify me of the date, time, and witnesses seeing that I have met the requirements by congress for hearing

2.      Face to face by an appeals officer and not a settlement officer

3.      Copy of all information, documentation and the administrative records you have on me before the CDP Hearing. Please send me Form 4340 with the transcripts and certificate. This is necessary for my CDPH.

4.      At the hearing I will bring a tape recorder or court reporter, a representative and witnesses. Please contact security and make arrangements for me to bring my tape recorder, etc., through the security check point.

Tax payers questions about your letter requesting CDPH.

1.      In your letter you stated that the issues I raised in my CDP request are those that are frivolous for appeals and could you please explain why that they are in detail because I have in the past have asked the questions, they were unanswered, and the tax period that is in question 12/31/1993 is 13 years old.

2.      In your letter, you stated I will be allowed a face to face conference on any relevant, non-frivolous issues in writing or calling within 14 days of your letter. I would like that face to face conference to be held in Greenville SC and I had explained in this letter the issues that will be raised, that will not exclude me for the face to face conference. Could you please explain to me in detail why you are saying I will not be allowed a face to face conference?

                                          Sincerely,

                                                David Patriot

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