James B,
Orlando, FL 32804-2821

September 7, 2009

J. Feist
Employee ID Number 59-01025,
Appeals Office
2303 North Lois Avenue
Suit 812
Tampa, FL 33607

Re: James B., SSN: xxx-xx-xxxx

Dear Mr. Feist:

You sent me your letter dated August 24 giving me 30 days to respond.

You said that my CDPH request was improper. This is not true at all. This request format has been used in hundreds of cases and found acceptable by the IRS and tax court. I request that you withdraw your letter.

I did not list in my request any “specified frivolous position”. If I did, please identify them. Tell me what position was frivolous. I only used arguments found in IRC 6330.

If I used any frivolous positions, I hereby withdraw them. You could be more specific. You just used a form letter with boiler plate provisions, which do not apply to me.

I did not use any position to delay or impede federal tax admission. Congress passed the CDPH law which says I am entitled to a collection hearing. The tax court has issued many rulings to support my position. These were listed in my other filings.

Please schedule a face-to-face conference for me as the law requires or issue me a Notice of Determination.

I will amend my hearing request to only included legitimate issues but you need to be more specific. I clearly requested collection alternatives, installment agreements and OIC. I will bring with me to the hearing all of the necessary forms and I will be in full compliance at that time.

My request did not include any religious, political or similar objection to the payment to federal taxes or to delay any tax law. If I did, please let me know when and where I did that. You could be more specific

In the penalty matters, I did not receive an SNOD and I and entitled to an opportunity to dispute such liability with the appeals department

I repeat my wish to discuss collection alternatives, appropriateness of collection action, etc. Legitimate reasons exist for my dispute. I have evidence to present. Please send me a conference letter and schedule a hearing for me.

The law does not provide for the appeals department to disregard my CDPH request. Your letter is incorrect and I wish to make an Administrative Appeal on it. Please send me the forms and information for me to take this matter to higher authority.

I made a proper request for a collection hearing and am entitied to one under the law.

Yours,

James B.

James B.
Orlando, FL 32804-2821

September 7, 2009

J. Feist, Employee ID Number 59-01025,
Appeals Office
2303 North Lois Avenue, Suite 812
Tampa, FL 33607

Re: James B., SSN: xxx-xx-xxxx

Dear Mr. Feist:

You sent me your letter dated August 24 which had a document in the envelope which was entitled “Attachment to Letters 4380”. However, letters 4380 was not included in the envelope. Please send that to me.

The envelope did include your letter of August 24 which made no reference to the attachment, which incidentally contradicted your letter.

The attachment is wrong in its entirely and I request that it be withdrawn. However it does have some specifics pertaining to my individual case. My form 12153 and attachment were clear on issues that I was raising but I can limit that form if you request. My attachment was used to cover all the basics, protect the record and to make sure I did not leave any important matter out.

The IRS is extremely inefficient and does not send out all of the notices that the law requires. Therefore I checked the box pertaining to the FTL in case collections sent it to the wrong address or did not send it at all.

I am not a tax lawyer nor a CPA and I not understand tax law or procedure. Therefore, I request and check all boxes that I can. I can be more specific now. I can limit my request now or at the CDH hearing. I will furnish you more details if you request.

I am not contesting the liability of an income tax form but would contest the liability of any tax liability on a civil penalty.

Your attachments say that a transcript was enclosed. This is not true, but do send it to me quickly.

Nothing in my request or attachment comes under the definition and meaning of IRC 6702. In this CDPH case I have not submitted any “Frivolous Tax Submissions”. If I have, I hereby withdraw them.

Three penalties for $500 were assessed against me for 2000 and 2001 tax years. I am entitled to dispute them at the collections hearing and I clearly requested to do so. I wish to address the liability address for these penalties. I can show the appeals department very clearly that the penalties were improperly imposed. However I need more time to do this and I need more information from your department.

I am entitled to installment agreement, OIC and CNC which closes the balance due because of financial hardship. I will prepare a completed financial statement and send it to you. Please send me the form 433A.

Your attachment requires me to do all this by September 14 but your letter gives me till September 24 to do so. Which date do you want me to comply with?

You requested “applicable information shown on the enclosed checklist.” But did not send it. Please send me the checklist so that I can comply.

My CDH request and attachment is my position and my only position. You are making reference to some letters that I wrote a long time ago and have no bearing to this case. I withdraw all prior statement that you have in your file.

I withdrawn my request for form 17A and form 23C but do send me the replacement forms by whatever designation they have now. You can not expect me to know everything in the Internal Revenue Code.

I intend to corporate with appeals and give you all the information that you want if I have it. However, I need more time pass September 14 and I need you to be more specific as to what you want.

As stated before I requested a CDPH and I will be incompliance at that time.

Yours,

James B.