Steve L. Patriot Piedmont, SC

October 4, 2007

Department of the Treasury, Internal Revenue Service, PO Box 145574 Stop 8201G Cincinnati, OH 45250-5574

RE: Tax Payer ID Number 123-45-6789

Tax Year Ending 2004

Dear Ms. Arlinghaus:

You sent me a thirty day letter dated September 4, 2007, a copy of which is attached. I dispute your computations. I disagree with the content of your letter and deny any tax liability. Please schedule a day for me so I might show you my books and records for the year in question. I had un-reimbursed business expenses and deductions including charitable donations, medical expenses, local taxes, etc. I had tax return preparation expense.

I want to obey the law and do what is right. I want to pay all the taxes I owe. Your letter 1862 simply is not correct. I had many business expenses for that tax year and I am entitled to claim them. Your Income Tax examination changes did not give me credit for my withholding as well as deductions, expenses, illegal telephone tax credit of $30 (safe harbor amount), etc.

I am a pro se litigant and I am controlling my own case. No one else is managing it for me.

Sincerely,

Steve Patriot