Tim Patriot
Grand Junction, CO 81505

September 8, 2008

Michael R. Jeka
ID# 84-01426
IRS Appeals
1244 Speer Blvd. Suite #400
Denver, CO 80204-3581

Refer Reply to Patriot: Due Process Appeal: Levy & Lien

Dear Mr. Jeka:

I am writing in response to your letter setting up time and date with and included the Certificate of Official Record and copies of Account Transcripts. I am still requesting proof that I received the Notice of Deficiency as well as the proof that I received the Notice & Demand Letter which does not even to appear to be sent according to your transcript.

I have been at this address for some years now and I have corresponded to the IRS many times and I still have no records of a NOD or a Notice & Demand letter. If I had received them I would have responded to them in a timely manner as I always have responded to your letters in the past. Again I need complete proof that these items you say have been sent were actually sent to me.

The law says you must present to me at the Collection Hearing proof that I received these two items.

I can and will be glad to give you more time if you need it. I believe you can get a Register Letter Inquiry done from the post office if needed. I am sorry for any inconvenience this causes you, but for my own case I need to have proof of all information that you say is on the transcript.

Thank you! I will be looking for the documents in the mail.

Timothy Patriot