Mike Freeman
1776 Patriot Way
Freetown , USA

April 3, 2007

Mr. Nick Sipe
General Counsel for Litigation
PO Box 12265
Columbia, SC  29211

RE: Anonymous Taxpayer v. SC DOR

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

Mr. Sipe,

Mr. Ronald Urban has been assigned to represent DOR in this case before Honorable John D McLeod.

Mr. Urban has written me threatening and harassing letters and has accused me of being a “tax protestor.” In his letter dated Dec 7, 2006 he referred to me as a “tax Protestor.” His letter to me dated March 8, 2007 is worse.

I have asked him to withdraw from the case and he has refused in his letter to me dated March 28, 2007. I ask you to assign someone else to this case.

Attached is my letter to Mr. Urban dated March 16, 2007 informing him that he OFFENDED  me. Further that he had brought someone else into my case and assigned him as my representative without my permission.

He has refused to make settlement; all I want is penalties waived, credit for my withholding of approximately $800 and my unreimbursed business expenses.


Michael Freeman

CC: Ronald W. Urban