Mike M Patriot
Hendersonville, NC 28739

April 30, 2008

IRS Service Center
1973 North Rulon White Blvd
Ogden, UT 84404-0040
Attn: Ms. Fowers

Re: Letter 3176C ($500 frivolous penalty)

Dear Ms. Fowers:

You sent me your letter dated April 3, 2008 (attached) applying the $500 penalty against me for frivolous returns pursuit to IRC 6702. This pertains to tax periods 2004 and 2005. You may have received these claims on October 26, 2006.

You said that if I wrote you a letter within 30 days that you would withdraw the penalty. I hereby withdraw the tax returns I sent you that you consider frivolous.

I have now corrected my position within the time period and I request that you withdraw the said penalty. I request that you disregard the previous document and not assess the frivolous return penalty.

I request an appeal, hearing and a meeting to disagree with any examinations action based upon my withdraw in the event you do not cancel the penalty.


Mike M Patriot