Bob Freeman
123 Main Street
Freedom, SC 12345

Date: November 3, 2011

Internal Revenue Service
1973 North Rulon White Blvd.
Mail Stop 4388
Ogden, UT 84201-0040

Re: Tax Year 2009

Dear tax collector,

You sent me your 30 day letter or other notice/letter dated October 11, 2011 claiming I owe taxes.

I dispute the computations. I disagree with the content of the letter and deny any tax liability. I want to show you my books and records for the years in question.

For the tax years in questions, I had dependents, deductions, credits, etc. I had many business expenses for those years and I am entitled to claim them. Your Income Tax Examination Changes Form 4549 did not give me credit for my unreimbursed business expenses, withholding etc.

I hereby request a conference. I will need at least 30 days to prepare for our meeting. I want to mail to you additional information that I would like for you to consider. Please tell me how to do that.

I hereby appeal your proposed assessment. Please send me the necessary forms and information to perfect my appeal. I wish to discuss your examination report with you. I want to present my position to your supervisor. Please schedule these two meetings for me. I request a conference with an appeals officer.

I request that you do not process my case based on information shown in your Form 4549 Income Tax Examination Changes.

Since your figures are incorrect and I do not have any tax liability, I do not consent to assessment and collection. I do not waive my appeal rights with the IRS, tax court or any other appeals body.

Yours,

Robert Freeman