Julie Patriot
Clarksburg , WV 26301/p>

May 2, 20088

 IRS
Agent Jeffrey James, special agent
11 Chenoweth Drive, Suite 2
Bridgeport , WV 26330

Dear Mr. James,

I received the copy of the summons you left on my car on May 1, 2008 at my office building.

This letter is to inform you that I will be unable to attend a meeting with you on May 12 as you have requested in your summons.

As I’m sure you know, the law allows for 21 days of notification for a person to appear under an IRS summons.

Additionally, due to my profession and my voluminous work load, I will require additional time to schedule an appointment with you.

I am the only obstetrician in the area that delivers high-risk babies and performs vital surgeries. I am a sole practitioner and I have hundreds of patients who must schedule their appointments months in advance. As it is, I have four surgeries and one delivery scheduled for May 12. I’ve enclosed a copy of my hospital schedule for that day as evidence of this fact.

In order to comply with your time table I would be violating my oath as a doctor to care for these women and their babies. Each day I miss from work places a mother and child at risk. I’m sure you do not want the kind of guilt on your conscience that would be caused by a mother or baby dying due to your negligence. If I were to incur a malpractice law suit due to such an incident, I would surely name the IRS as a co-defendant because you failed to cooperate with my patient schedule.

Please reschedule an appointment for us to consult at least 90 days in advance.

Sincerely,

Julie Patriot

Enc: hospital schedule