Mr. Ray Patriot
1776 Freedom St
Concord, NC

June 13, 2007

Eugene J. Cella
Assistant Secretary of Revenue
PO Box 871
Raleigh, NC 27602-0871

Re: Tax Year: 2004 Docket # 2007-87 Tax Payer ID 123-45-6789

Dear Mr. Cella:

I received your letter dated May 24, 2007 in reference to my hearing and my earlier letter. Please schedule my hearing in Charlotte, NC.

NC DOR has offices in Charlotte with trained personnel. You could hold the hearings in there at no extra cost. My request is reasonable.

You scheduled all our cases in Raleigh in order to harass the taxpayers and to drive up their costs. Driving there is a considerable expense for me, an impoverished working man. I do not have the funds to travel to Raleigh for the hearing.

The courts have uniformly held that I am entitled to have these type hearings at a location close to me.

Please send me all documents that you have to support your assessment including the W-2 returns, 1099ís and wage statements. I need these documents and the sources of the income prior to the hearing so I can prepare. Your refusal of this request is a clear case of harassment.

You are trying to drive up my expenses to more than I can afford. You are using to overwhelming resources of the taxpayer against a hapless citizen with limited education and no funds. You know very well that the amount involved does not justify taxpayers hiring expensive tax professionals.

Your office makes no effort to assist low income taxpayers, but attempt to bullying them into submission. You do not treat the wealthy and powerful like this. This is a clear case of discrimination based on wealth.

You are attempting to collect the tax by harassment, not the legal processes. The courts are generally unhappy with conduct in cases like this.

In conclusion we expect our office to respect the rights of the citizens and taxpayers of this wonderful state.


Ray Patriot