John B. Patriot
Atlanta, GA

Internal Revenue Service- Appeals Office
Attn: Settlement Officer T W Duvall
401 W Peachtree St, NW
Stop 1100-D, Rm 1455
Atlanta GA 30308-3510

RE: CDPH Request for Tax Years 2001-2002

Dear Ms Duvall,

You sent your letter dated July 25, 2007 (attached) concerning the Collection Due Process (CDP) Hearing. In response to your letter, I do not wish to have a correspondence conference nor do I wish to discuss this matter by telephone because your agency has a bad reputation.

I requested a face-to-face hearing as I am entitled to under the law. I clearly explained this in my CDPH Request that you received on May 29, 2007.

The positions I will discuss include procedural irregularities, liability for penalties, etc. plus collection alternatives, including Offer in Compromise, payment schedule, hardship and temporary suspension of collection. Please send me the necessary forms to effect this, including the financial statement form.

Your said letter accuses me of raising issues in my CDPH Request that are “frivolous.” This is not true. Nothing in my CDPH request has been classified as frivolous or groundless. You stated that I asked the Appeals Department to “consider irrelevant issues, such as moral, religious, political, Constitutional, conscientious or similar grounds.” Your accusations are false.

Everything in my CDPH request was according to IRC. I used a standard form which has been using by hundreds of tax victims without problem. My request form is accepted by the IRS and Tax Court.

Your false accusations are harassment and I request you to withdraw them. Please list for my any part of my request letter that takes the position of which you falsely accuse me. If you provide none, then I will know that you make a false statement.

If I have made any such positions, I hereby withdraw them. The burden of proof in all cases of application of frivolous penalties is on the Secretary.

What I am 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.” So I will reiterate my 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(c)(2) as follows:

(2) 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.

Other issues to be discussed at hearing:

1. Whether the IRS met all the requirements of any applicable law or administrative procedure under due process of law.

2. Statue of Limitation issues concerning the tax years in question.

3. CNC (currently not collectible), hardship and temporary suspension of collection action.

4. Your proof that I received the Statutory Notice of Deficiency as well as Notice and Demand Letter.

My request for CDPH includes these particulars:

1. Please schedule the hearing at the Appeals Office in the nearest big city to me or in the city listed below and notify me of the date, time, and place as I have met the requirements by Congress for the hearing.

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

3. At the hearing I will bring a tape recorder and/or court reporter, a representative and witnesses. Please contact security and make arrangements for me to bring my tape recorder, etc., through the security check point.

4. I will furnish you with your completed forms when I arrive at the hearing. I have filed what the law requires.

5. I have listed above in this letter the issues that will be raised. These will not exclude me from the face-to-face conference.

6. I request interest abatement.

My questions about your letter pertaining to my CDPH request:

1. In your letter, you stated I would be allowed a face-to-face conference on any relevant, non-frivolous issues if I requested this in writing or if I called within 14 days of your letter. Is this still correct?

2. Please confirm that my face-to-face conference will be with an appeals officer and not a settlement officer.

3. I would like that face-to-face conference to be held in Greenville, SC or in the nearest IRS office to me.

Yours,

John B. Patriot