James J. M.

Bel Air, Maryland 21015

July 10th, 2009

Debra K. Hurst
PO BOX 219236
KANSAS CITY, MO 64121-9236

Re: Previous Request for Hearing and Release of Levy

ATTENTION: Debra Hurst, Operations Manager, Collection

Dear Ms. Hurst,

You are currently in possession of my Requests for Collection Due Process Hearing regarding the notice of levy that you sent to my employer. I did not use your form so your agency ignored my CDPH request. My letter request was sufficient under the law.

Congress passed a law stating that that no collections can take place without a Collection Due Process Hearing (CDPH) under IRC §6330. All levy actions must cease until the completion of the hearing.

This letter constitutes notice to you that until the hearing is completed, you are to cease this levy action immediately and send a Notice of Release of Levy to the company where you previously sent your notice of levy.

On or about June 11th, 2009, I was informed by my company that you sent them a notice of levy. I called the IRS Collection Department and talked to employee Ms. Williams 0621583. I explained that I had sent a request in December 2008 for face to face meeting regarding a Final Notice dated 11-29-08 but no reply regarding a hearing had been received. I requested a Notice of Release until the hearing could be held and she agreed to put the request in to her manager. That was the end of that telephone conversation.

On June 15th, 2009 I called the same department and spoke with Mr. Chapman 0621023 explaining that I was waiting for a Notice of Release. Mr. Chapman informed me that Ms. Williams stated that she denied the request. I asked on what grounds but he could not tell me. I informed him that I had also informed Ms. Williams that I had only received final notice for 2003 and 2005 and no notice for any other years listed on the notice of levy. He put me on hold again and came back to inform that now the computer is showing that a notice for all remaining years had been sent on 9-26-08. I informed Mr. Chapman that I had no record of any letters with date and had responded properly to all IRS letters that had been sent. I have rechecked all of my letters and I have no record of receiving any such notice.

Whereas all of my Requests for hearings regarding this matter have now been received by your agency, I hereby request that you obey the law and issue the Notice of Release to the company until the said hearing is concluded.