Michael Freeman
1776 Patriot Way
Spartanburg, USA

March 30, 2007

P. Christopher Smith, Jr.
Judicial Law Clerk
Edgar A. Brown Building
1205 Pendleton St, Suite 224
Columbia, SC  29201

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

RE: Michael Freeman v DOR; Docket No. 06-ALJ-17-0000-xx

Mr. Urban,

In reference to your letter dated March 14, you may call me at phone xxx-xxx-xxxx.

I will have clerical assistance with me and the law is well settled that I am entitled to have someone to assist me. Nothing in the rules prohibits clerical assistance. If you have a rule against that, please let me know.

You sent me a copy of Rule 8, which deals with representatives and attorneys. Friends and assistants are not mentioned. Further Rule 8 is unconstitutional on the grounds of discrimination based on wealth. Now, only the rich and wealthy are allowed representation in this administrative court.

For small amounts for working people, it is too expensive to retain high priced counsel. If you so desire, we can take this matter to the higher courts. The US Tax Court allows non-attorney/CPA representation in certain limited cases.

I do not have the money for expensive counsel. I am a workingman with no legal education. I may be a person entitled to non-lawyer representation. I am sure that Judge McLeod is able to make a fair decision on this issue. I do not expect a competent paralegal that is an x-lawyer in SC to be allowed to represent me. However, that is for Judge McLeod to decide and I do expect a paralegal to represent me without incurring disciplinary action to represent me.


Michael Freeman