Mr. Ray V. Patriot
Concord, NC 28027

Janet L. Shires,
General Counsel Tax Review Board December 12, 2007
PO Box 871, Raleigh, NC 27602

Re: Ray Patriot; Tax Review Board- Docket #2007-xxx

Dear Ms. Shires:

Thank you for your letter dated November 26, 2007 informing me of my meeting with the tax review board. As I mentioned in the other letters, I request that this location be changed to the tax board’s office in Charlotte, NC. I will not travel to Raleigh for any meeting.

The majority of the people in this state live near Charlotte, Greensboro, and Winston Salem. These cities have offices for the state tax agency. Each office is fully equipped with appropriate equipment and trained staff. You could hold your hearing in Charlotte at no additional cost.

However, the trip to Charlotte would cost me a great deal in travel expenses plus taking two days off work. I am a working man and do not have the resources to travel to Raleigh to exercise my rights.

Under the due process clause of our state and federal Constitutions, I have a right to a meaningful hearing before any adverse state action can be taken against me. A hearing means an opportunity to be heard at a reasonable time and expense.

Reasonable means a comparison between my costs of going there (a lot) and your additional costs of going near me (Zero).

My reply is that I will be present at the hearings in the Charlotte area.

The tax boys for this state are a bunch of bullies. They know that the loyal, hard working citizens in this state do not have the resources to combat the raptures tax agencies. The government is purposely placing burdens on the public to punish them for exercising their legal and lawful rights.

Hopefully in this case we can bring the procedural burden on the taxpayers in line with their Constitutional Rights.

Ray Patriot

Cc: Eugene J. Cella, Assistant Secretary- Administrative Tax Hearings
Linda S. Millsaps, Assistant Secretary – Tax Administration
Nancy R. Pomeranz, Director- Personal Taxes Division
Michael D. Youth, Esq. –Assistant Attorney General