Sherry Kenisky						           September 15, 2007
Appeals Office
8700 Tesoro Dr. Suite 407

Stop 8000SANC
San Antonio, TX. 78217

AP:FW:SAN:SLK

Collection Due Process Hearing

Ms Kenisky,

In response to your letter dated September 11, 2007, I am not requesting an equivalent conference but am now requesting a face to face hearing under IRC 6330. I am exercising my statutory right to a CDP hearing.

As I have previously indicated, you are incorrect stating that my 30 days to mail a timely request for an appeals hearing has expired.

The law is perfectly clear. Your notice of CDPH has two parts:

1. Form 12153, and
2. Your letter instructing me to fill out the attached form and how to do it.

You provided the letter, but not the form. I took the liberty of finding the form myself and sending it to you. My 30 day window to file my CDPH request began when I received all of the notice, or as here, when I received the form.

If you can find the law that shows me incorrect, please send it to me. My request for a CDP hearing still stands.

Regards,
Dennis Patriot