O Jean Patriot
Freedomville, USA

May 24, 2007

IRS Memphis Appeals Campus
Tracy Biddle - 49-02255
PO Box 622
Memphis , TN 38101-0622

REF:AP:CD:MEC:TBB
REG: Collection Due Process - Levy 1997, 1998, 1999, 2000, 2001

Please schedule my face to face hearing with an appeals officer and not a settlement officer as I am entitled to in Section 6330(b) Right to a Fair Hearing. It does not include provisions for a telephone conference but held by the Internal Revenue Service Office of Appeals. I've sent in the CDP hearing request four times, to three different address on October 17, 2006 and after receiving another final notice of levy on social security dated December 4,2006 I sent in another CDPH request with copies of the previous one.

You accuse me of raising frivolous issues. This is not true, nor am I raising any non irrelevant issues such as moral, religious, constitutional, or conscientious grounds. Please inform me of any issues you are specifically referring to.

At the hearing I intent to raise any relevant issues relating to the proposed levy including appropriateness of collection actions and offers of collection alternatives as set forth in Section 6330(c)(2) which may include posting a bond, substitution of other assets, and installment agreement or an offer in compromise, whether the IRS met all the requirements of any applicable law or administrative procedures under due process of law and proof that I received the Statutory Notice of Deficiency and Notice and Demand letter.

Please send me a copy of all information, documentation and administrative records you have on me before the CDPH. Please send me Form 4340 with the transcripts and certificates. This is necessary for my CDPH.

At the hearing I will provide you with the required information that the law requires.

This letter or any correspondence I've had with the IRS does not cancel my right to a CDPH face to face.

I have contacted a taxpayer advocate representative and she is sending me some material that will take awhile to receive.

In addition, considering your correspondence, I can only conclude that you are not impartial and have made up your mind concerning this matter, so I am requesting that you remove yourself from this case as per Section 6330(b)(3) and turn it over to another appeals officer who has had no involvement whatsoever with this case.

With this letter I am not waiving any of my due process rights.

I will bring a tape recorder and a court reporter, a representative and one or more witnesses. Please contact security and make arrangements for me to bring my tape recorder etc. through security check points.

Respectfully,

O Jean Patriot

Enc: Copy of letter dated May 4, 2007.