John T. Patriot
St. Cloud , Florida 34772

July 26, 2008

Daniel I. Haber, Revenue Agent
Internal Revenue Serviceevereaux Drive
M Melbourne , Florida 32940

Re: Meeting of July 25, 2008

Dear Mr. Haber:
My two witnesses and I arrived at your facility with sufficient time to sign it and start the meeting at the appointed time.

After entering the office, we encountered two security guards and a mean looking “Police Dog”. They asked if we were all together as one of my witnesses was signing the register. When we stated that we were all together, they informed us that only one witness was allowed in the meeting. Although we knew that two were allowed, we were going to proceed with one. The witness that was not going into meeting said that she would wait while it was going on. The guards informed her rudely (it seemed to me) that she would have to leave. She left. It was hot outside and the office was air-conditioned.

After the remaining witness and I signed the register, the guards informed us that cell phones and recording devices were not allowed past the check point. I stated in a polite fashion that I would take my recorder inside or there would be no meeting.  A young lady noticing the conversation went down a hallway a short distance and came back quickly to state that a recording device would not be allowed. My witness and I both assumed that went to talk with you.

The meeting did not take place because we were denied access to the facility.

At no time while we were there did we will act unruly. We conducted ourselves as gentlemen and lady would. I thought that demanding that my lady witness leave the building was handled in a discoursed and impolite fashion.

I will not meet with you unless I am allowed my rights to a recording device and the number of witnesses  stated in the regulations.

I was at your facility with sufficient time to register and to start the meeting with the production of documents.

I have stated that I would bring a tape recorder with me in a letter dated May 9, 2007. A copy of this letter was sent to the court and your attorney on the dates April 14 and May 15 of this year.

When Judge Presnell ordered this meeting by the July 21, 2008, he did not state many details that he needed in his order. The time, place, or person was not stated. I received a letter from your attorney on the 17th clarifying the particulars of person, place, or time. I called his office and spoke with Tyline Medina (his legal assistant) asking the meeting to be moved because I had a doctor’s appointment after leaving messages on his voice mail. Friday, the 18th, I called early and in a voice message stated that I would have a tape recorder. Later in the day, Tyline called and stated moving the meeting to the 25th was okay with their office.  Monday, the 21st, your attorney and I received a clarification from the judge that the meeting was to take place on the 23rd. The attorney’s office and I had several conversations via Tyline that the 25th would be acceptable and a Motion to Modify would be filed for movement to the 25th. In those conversations I again stated that I would have a tape recorder. The attorney did file the motion and it was granted.                      

With the three documents mentioned above and telling the attorney’s office at least twice, it makes a total five times that you have been informed that a tape recorder would be present.  There is a copy of the May 9, 2007 letter enclosed.

IRC Section 7521(a)(1) was cited in Keene v. Commissioner of the Internal Revenue Service 121 T.C.8(2003) and Calafati v. Commisssioner of the Internal Revenue Service 127 T.C. 16(2006) showing that a tape recorder has to be allowed when used by the individual as long as the individual is responsible for the cost and operation of same in a face to face meeting . I came prepared to fulfill my responsibility according to the law.

If a tape recorder is not allowed in your facility, then special arrangements need to made for individuals to be able to exercise their rights that are guaranteed them.

Sincerely, Sincerely,
John T. Patriot

cc. Scott H. Park, Assistant United States Attorney