James D. B.
Orlando, Florida, 32804

October 17, 2009

J Feist
Appeals Office
2203 North Lois Avenue
Suite 812
Tampa, FL 33607

Mr. Fiest;

I received you letter dated October 13, 2009 (copy attached) which is in response to my letter of October 8, 2009 in which I referred to my letter of September 7,2009, which you have ignored, not read or not understood.

Since, according to your letter, you are no longer assigned to my case I hope and request you forward my correspondence to someone who has read, is knowledgeable of, and wiling to comply with the applicable tax laws.

In your letter you state that I did not respond to your telephone calls. I did not respond telephonically as I do not trust the IRS to accurately document any conversation we might have, and I do not own a telephone recording device to accurately record conversations. I did however respond with written correspondence most of which you have ignored.

My correspondence to you has made numerous requests which you have chosen to ignore. Appears you believe I have to respond to your requests but you do not have to respond to mine.

Your letter further states you “… have made a final determination that you [me] are trying to impede or delay administration of tax laws…” by my request for a CDPH. Please define for me that tax law. Does that statement mean you are denying my request for a CDPH? Please define for me your authority to do that since a statute passed the United States Congress says I have a right to a CDPH.

Sincerely,

James D. B.