Henry Patriot
Greenville , SC  29607

February 28, 2007

Kansas City , MO  64121-0000
RE: Back up withholding 2004
SSN: ###########

Dear Tax Collectors,
You sent me your back up withholding notice dated February 26, 2007.

I have responded to your notices previously about this tax year.

For the year in question I was retired and not gainfully employed. Under the IRS guidelines, I was a person not required to file. I do not have any taxes due for that year.

For the year in question I am entitled to one allowance for myself and one allowance because I am over age 65. I gave to my church a generous tithe plus I contributed generously to other charitable organizations and am entitled to claim allowances for that. I also had medical bills and paid the illegal telephone excise tax.

I own no real estate or assets and I do not have any credit cards. I depend on my SS benefits to live. I have even had to cancel a Medicare supplemental plan because I could not afford it. My expenses include, but are not limited to, my utilities, groceries, medical bills, prescriptions and paying for someone to clean my home.

I am 88 years old and the only money I have is from Social Security and I do not have enough to pay my bills. Taking 28% from my monthly payment will create a devastating hardship for me. Is this how the government takes care of its senior citizens, by stealing the only money they have?!

Please send me the code section and regulation number that authorizes and allows backup withholding.

Henry Patriot