Michael Freeman
1776 Patriot Way
Spartanburg, SC 21765

February 28, 2007

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

Attn: Chris Smith, Law Clerk

RE: (Anonymous Taxpayer vs. S.C. Department of Revenue

Docket No. ______________

Dear Judge McLeod,

You sent me your letter dated February 20, 2007 suggesting a telephone conference to discuss the pending motions in this case prior to the trial date.

This case is ready for settlement when the DOR becomes reasonable. All I want is a waiver of penalties due to the complexity of the Internal Revenue Code and my unreimbursed business expenses.

I am unable to participate in the conference call on March 1st at 1:00pm as you have specified in your letter and I request a postponement until April 5 at 11am. I called and discussed this same date at 2pm, but have now realized I cannot do it at that time of the day.

I have a friend that is willing to assist me since I am not experienced in legal matters and he will also participate in this conference call.

I want to resolve this case.


Michael Freeman

CC: Ronald Urbine, Chief Council SCDOR