Karen Patriot
1776 Patriot Way
Springfield, USA

November 28, 2006

Attn: Collection Dept
Springfield, OH

Re: Karen Patriot, SSN# 123-45-6789

Dear Tax Collectors:

You have tax liens and assessments against me for thousands of dollars for tax years 1989, 1990, 1991, 1992, 1993, 1994 and 1995.

For those tax years, I did not work outside the house, was a full time homemaker and did not file tax returns. For those tax years, I did not have any income under any definition.

These liens were refiled against me and are now in the records of the courthouse where I live in the county. This creates immense embarrassment for me and also prevents me from selling any real estate.

Please remove these liens against me as soon as possible. This would save all of us a great deal of litigation and expenses.

For the tax years in question, I did not receive a notice of proposed assessment (30 day letter), the notice of deficiency (90 day letter) and my notice of my right for collection hearing. When the liens were refilled, I was entitled to a notice of a CDP hearing under IRC 6320. This was not sent.

If the CDPH notice is not sent within 5 days of the filing of the NFTL, the lien is invalid.

Please send me your records on me pertaining to these years or the transcript for these years.

Karen Patriot