Robert Patriot
1776 Patriot Way
Springfield, USA

November 28, 2006

Internal Revenue Service
Attn: collections
Cincinnati, OH

Re: Robert Patriot SSN# 123-45-6789

Dear Tax Collectors:

Your office sent me your CD 504 notices dated September 25, 2006, for the tax years 1989, 1990, 1991, 1992, 1993, 1994 and 1995.

For the tax years in question, I did not receive my notice of my right to a collection hearing. Under IRC 6330 and 6320, I am entitled to a CDPH notice and a CDPH for those tax years.

Your office refiled many notices of federal tax September 1^st, 26 & 27, 2005, against me. You did not send me a CDPH notice when you refilled the NFTL.

Federal law requires that I receive a notice of CDPH and a copy of the lien with in 5 days of filing. You office did not do that which means the tax liens are invalid.

Yours,

Robert Patriot