Gary Patriot
1776 Patriot Way
Greer, USA

April 16, 2007

State of South Carolina
Department of Revenue
PO Box 125
Columbia, SC 29214

Re: Case Number: xxxxxx-xx

Tax Year 12/1999


You sent me your Collection Fee Notice on 04/05/2007 (copy attached). 

This notice is premature in that the amount is in dispute and in the administrative process.  I filed my protest against the proposed assessment on time.  Under the due process clause of the state and federal constitution, I am entitled to hearing and an opportunity to present my case. 

I do not owe this money and the assessment has not been made. 

This notice is invalid and therefore illegal.  Sending me notices that are not allowed by law is a harassment technique attempting to intimidate me.  DOR is a bully agency and someday will face court action.


Gary Patriot