Thomas P.
Orlando, FL 32825

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

June 25, 2009

Attn: Julius Hollowell / ID: 49-12938

Dear Mr. Hollowell:

You sent me your letter dated May 30, 2009 pertaining to my face-to-face hearing. At the hearing, I will hand you all the necessary forms and information that you requested including the Collection Information Statement.

When I submit my request for collection alternatives, I will be in full compliance with all of your laws including filing tax returns and give you all the forms that you want including the OIC application.

If I am required to do that ahead of time, please send me the law and regulations that require me to do so. Please send me any requirements or preconditions for me to have a face-to-face conference.

You ask for a great deal of information from me. I am not a tax lawyer or a CPA and do not understand the Internal Revenue Code. Could you be more specific? Please explain to me exactly what you want from me.

Procedural irregularities and defects include:

Failure to give me an audit and an opportunity to submit my records and documentation.

In the thirty-day letter and the ninety-day letter, the IRS came up with my gross income figures on the 1099’s and did not figure in my dependants, deductions, expenses, etc.

The Audit Department did not give me an opportunity to present and prove my dependant’s deductions, expenses, un-reimbursed business expenses, etc.

Many other procedural irregularities.

You requested relevant issues concerning the unpaid taxes and the appropriateness of the collection actions. My issues include:

I do not owe the tax liability charged against me. I did not receive any deductions for my family.

I am entitled to an installment agreement or the posting of a bond. These and other matters should be discussed at the CDPH prior to the levy.

I am entitled to an opportunity to an offer –in-compromise prior to enforced collection activity.

Prior to the foreclosure on my personal residence, I am entitled to certain protections. My mortgage is greater than the two-thirds value or the forced sale value of my home. And in this area, the fair market value of a personal dwelling has decreased a large amount. Under current conditions, my mortgage is much greater than the fair market value of my home.

Due to current economic conditions, enforced collections would create a serious problem for my family and me.

Many other relevant issues.

The irregularities, inappropriate actions and unmet requirements include:

The defects mentioned above

The relevant issues mentioned above

Others of this type

I will explain my statements in more detail and be more specific later and also at the collection hearing. At the in-person conference, I will answer in detail your questions about issues that I raised. I am unable to provide much information prior to the face-to-face hearing. I will furnish complete details and information at the hearing.

Congress is very clear in IRC 6330/6320 that the answers to your questions and all this information you have requested is to be provided by me at the face-to-face conference. I have no obligation to answer your questions or to furnish any more information to you until the collection hearing at the local IRS office.

If you are going to deny me an in person hearing, please state that clearly in writing. You do not need to send me phony requirements and illegal demands as preconditions for my CDPH.

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

Sincerely, Thomas P.