Jeanne Patriot
Tampa, Florida 33603

July 7, 2008

C.B. Smith
Internal Revenue Service
Appeals Office, Room 925
P.O. Box 30630
New Orleans, LA 70190-0630

Dear Mr. Smith,

I am today in receipt of your letter, dated July 2, 2008, 1st page copy attached, in which you reiterate that I being denied a face-to-face CDP hearing, which is to be provided to one as part of due process of law. You also write that I am being given the “opportunity” to demonstrate that I am “eligible” or “become eligible” for the face-to-face CDP Hearing.

In studying US statutes, Tax court cases, and IRS regulations, I have found nothing which would indicate that I must “tryout” for “eligibility” to be granted a face-to-face CDP Hearing. As a matter of fact, I do not understand from the wording of your letter just what it is that you are asking me to do to be “eligible” or to become “eligible” for a face-to-face hearing. Your letter is very ambiguous in this respect, and I would appreciate some clarification as to exactly what you have determined that I must do to “tryout for eligibility” to be granted a face-to-face CDP Hearing.

I have not been able to find any reference where such determinations are to be found, either in the IRS codes, US statutes, or rulings of any court. Therefore, I respectfully request that you provide for me any such references in the law, court cases, or IRS code, which are specific and exact to what is required of one in order to be “eligible” or to become “eligible” for a face-to-face CDP hearing, other than making a timely request for one. If you say there are such legal requirements, surely you can provide me with references to the pertinent documentation, so that I can become clear on how my due process right to a face-to-face CDP Hearing is being conditioned upon “requirements” other than my timely written request for such hearing.

In addition, farther down in your letter you write that certain items must be provided to you by July 7, 2008, which happens to be today. Do you realize that it is logistically impossible for me to receive your letter today, July 7, 2008, and have any reply I might make, in your hands also by today, July 7, 2008? This expectation is totally unrealistic because it places an impossible burden on me.

I will expect your prompt attention to and clarification of the issues which I have raised in this letter.

Sincerely.

Jeanne Patriot