Steve Patriot
Greenville, SC 29677  

March 13, 2006
IRS Appeals Office
IRS Appeals Division
IRS Office
Greenville, SC  

Re: Steve Patriot, SSN 123-45-6789  

Dear Tax Collector  

You sent me your letter dated February 14, 2006 that was in response to my request for CDP Hearing, copy attached. In response to your letters, I do not wish to have a telephone conference nor do I wish to discuss this matter via correspondence since the majority of our questions over the years pertaining to this 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 are 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.” The law means just that. So I will reiterate our demand for a right to a fair hearing as prescribed by law.

At the hearing, I intend 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 (c) (2). At the hearing I will raise all issues provided for in IRC Section 6330 © (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 -

(i) 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 statutory notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability.”  

  I would like a copy of all information, documentation and the administrative records you have on us before the CDP Hearing. Please send me Form 4340 with the transcripts and certificate. This is necessary for my CDPH.  

At the hearing, I will bring a tape recorder or a court reporter, a representative and witnesses. Please schedule the Hearing in Gvl, SC and notify me of the date, time and place. Please contact security and make arrangements for me to bring my tape recorder, etc., through the security check point.  

Your letter accuses me of taking positions that I have not and nothing in my CDPH request is or has been deemed frivolous. Nor did I bring up any “moral, religious, political, constitutional, conscientious or similar grounds” as you stated in your letter. You need to reread my CDPH request. I hereby withdrawal any arguments, if any, that the IRS has deemed frivolous or groundless.  

Also enclosed is a copy of Marett v. Commissioner of Internal Revenue which substantiates my requests for CDPH.  

    Yours,    

Steve Patriot