Michael Freeman
833 Rice Road
Spartanburg, SC  29303

May 2, 2007

Ronald Urban
Chief Counsel for Litigation
301 Gervais St, PO Box 12265
Columbia, SC  29211

RE: Michael Freemna v DOR; Docket No. 12-ALJ-34-5678-CC

Mr. Urban,

Thank you for your letter dated April 19, 2007.

The records clearly reflect that I have more withholding than the maximum applicable state income tax due for that year. I know a refund is not possible but I am entitled to an offset as you have stated.

No matter what the other documents show, they cannot show a tax due greater than the withholding. Therefore this case is moot. Please file with the AL Court the necessary motions.

If not, I will file a motion for Summary Judgment and ask the Judge to make you pay my attorney fees.


Michael Freeman