Thomas P. Freeman
Orlando, FL 32825

Date: June 10, 2009

Internal Revenue Service
Memphis Appeals Campus
PO Box 622, Stop 86
Memphis, TN 38101-0622

Ref: AP:CO:MEC:JBH , Collection Due Process – Lien and Levy
Tax Periods Ended: 2005 and 2006

Attn: Julius Hollowell / ID: 49-12938

Dear Mr. Hollowell:

I am resending the response I sent regarding your letter to me dated May 30, 2009. I am also including my certificate of mailing, dated May 20, 2009, stamped by a United States Postal Employee.

I do not understand why you did not acknowledge my written communication to you with my concerns and requests for information regarding this action and the issues I spelled out clearly. Therefore, I will re-include them in this communication:

From my letter to you, dated May 20, 2009:

I requested a face-to-face hearing as I am entitled to under the, law. The things I will discuss include procedural irregularities, spousal relief, 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.

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 6630(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:

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

Tax liability, as I did not receive the Statutory Notice of Deficiency.

My requests for CDPH includes these particulars:

Please schedule the hearing in Orlando, Florida, and notify me of the date, time, and place as I have met the requirements by Congress for the hearing.

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

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.

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.

I will furnish you with your completed forms and file what the law requires.

My questions about your letter pertaining to my CDPH request:

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. Is this still correct? I requested this before and again now.

I would like that face-to-face conference to be held in Orlando. Florida, and I have listed above in this letter the issues that will be raised. These will not exclude me from the face-to-face conference.

Please respond to my issues and concerns, and please provide me with the information I have requested from you.

Sincerely,

__________________________________
Thomas P. Freeman