Michael Freeman
Spartanburg, SC 29303

PO Box 125
Columbia, SC 29214

RE: Case Number 123456789-1
Tax Years 2000, 2001 and 2002


1. You sent me your Collection Fee Notice Form FS-117 dated, January 9, 2007 for tax year 2001.

Your assessment against me is in violation of the law; all collection activity is wrongful and unwarranted at this time. I request that you withdraw the assessment against me and schedule my hearing as required under SC and US Constitutions.

Please send me all the necessary forms and instructions so I can protest or correct the wrongful assessment and the resulting collection fee. Please send me the forms and instructions pertaining to Appeals procedures and my remedies as a taxpayer.

2. You sent me your Notice of Tax Lien Form W-131-F dated January 16, 2007, pertaining to tax years 200 and 2002.

I have not had my hearing on this nor a chance to have a hearing on my appeal of these the assessment. I received two assessments for these years dated December 13, 2006 which I appealed or protested by my letter dated January 16, 2007 to your office.

I requested Due Process of Law and this was refused. I am entitled to a hearing before a non DOR Judge or Hearing Officer.

Please send me the information and forms on how I can appeal this Notice of Tax Lien. I request information and forms on the appeal procedures and my remedies as a tax payer. Please send me information about how you can file an NFL against me without any type of hearing or appeals.

I request that the tax liens against me in Spartanburg County be removed.


Michael Freeman

January 29, 2007