From: Henry Patriot
15 Green Circle
Greenville, SC 29605

November 22, 2005

To: IRS Michael Bergman
Operations mgr, examinations
Atlanta, GA 39901-0049

RE: reply code 0762204757

SSN# 123-45-6789

Dear Mr. Bergman,

Thank you for your letter dated May 16, 2005 (copy attached). I had written you my letter dated March the 5th (copy attached) which you have classified as March the 10th . That letter was concerning the Treasury Offset Program (TOP) on my SS Check.

Your agency is levying my SS Check for tax debt for the tax year 1993, unfortunately for your office I was never audited nor had any tax problems that year. For the tax year 1993, I have not had a Collection Due Process hearing and hereby request such. Also I have not received my 90 day letter for that year and request the same.

1993 is a long time ago and any moneys I owed you would have expired a long time ago by the statute of limitations. If this is in relationship to another tax year, please let me know.

The Congress passed the Taxpayer’s Bill of Rights II which included the Illegal Tax Collection Act, IRC§7430. If you do not remove this illegal levy I will be forced to file suit in federal district court.

I want to remind you, that statute has a minimum statutory damages provision of $100,000 for your agency. I know that your office would be very embarrassed when the court awards that kind of money, therefore, let us seek resolution of this matter now.


Henry Patriot