Scott H.
Rock Hill, SC 28803

Date: May 25, 2006

J. Craig Young
IRS
Office of Chief Counsel
320 Federal Place, Room 509
Greensboro, NC 27401

RE: Scott H. V. CIR Docket No. 473xxxx

Dear Mr. Young,

You sent me your letter dated May 11, which had a major incorrect statement. You keep stating that my pleadings contain frivolous arguments. This is a false statement.

I filed my Request for a CDPH Hearing on August 10. It had nothing whatsoever that has been classified by the IRS as a frivolous or groundless argument. Also on that same date I sent a cover letter to Appeals that stated I wanted the original request to be amended or withdrawn. Therefore the original CDPH Request is a nullity, does not exist and is not part of this action.

However you keep focusing on a request form that is no longer part of this action and you have ignored my clearly stated position. Please correct your letter of May 11 and your attitude toward my case and me.

Please withdraw said letter by June 15, 2006 or I will bring your wrongful actions to the attention of the proper authorities. I would expect more from somebody at your level of pay and authority. You have a responsible position in the government originally established under the Constitution, a hallowed and almost sacred document.

Since I have not asserted frivolous arguments, the case that you sent me does not apply to the section 6673 penalties or me.

Yours,

Scott H.