Mike Freeman
1776 Freedom Way
Freetown, USA

March 17, 2007

The Honorable John D. McLeod
Administrative Law Judge
1205 Pendleton St, Suite 224
Columbia, SC 29201

RE: Case Number 123456789-1
Tax Years 2000, 2001 and 2002

Dear Judge McLeod;

Mr. Urban, Chief Council for DOR, sent letters dated March 6th and 8th to you with copies to me. These were unnecessarily harsh and accusatory. My responses are attached.

Do I have to put up with this? Can you remove him from the case or request that he be more thoughtful and courteous in his letters about me? Should I make a formal motion on this or can it be handled indiscreetly?

Mr. Urban has a great imagination and is able to determine who my friends are long before I know. Mr. Urban also gives me lots of free legal advice and even sent me a copy of a Supreme Court decision that has nothing to do with this case, or any issue involved. However, I believe he did this to frighten and intimidate me.

I am offended by his actions. Can I do anything about this?

He may not like some of my friends due to misinformation he received and he may be somewhat emotional about this case, however I doubt this is part of his job description. I am willing to start over if he retracts his offensive letters and issues an apology.

This case ought to be settled out of court anyway.


Michael Freeman

CC: Ronald Urban