Bob Patriot
Springfield, OH 45501-1232

September 28, 2007

Internal Revenue Service
Attn: Denise R. Cannon
200 W. Second Street, Room 307
Dayton, OH 45402

Re: Taxpayer ID Number 123-45-6789; Tax Year 2001, 2002, 2003

Dear Ms. Cannon:

You sent me a thirty -day letter [Letter 950 (DO)] dated September 20, 2007, a copy of which is attached.

I dispute your computations. I disagree with the content of your examination report and deny any tax liability. Please schedule a day for me so I might show you my books and records for the years in question. I had unreimbursed business expenses and deductions including charitable donations, medical expenses, local taxes, etc. I had tax return preparation expense.

I want to obey the law and do what is right. I want to pay all the taxes I owe. Your examination report simply is not correct. I had many business expenses for that tax year and I am entitled to claim them. Your Income Tax Examination changes did not give me credit for my withholding as well as deductions, expenses, illegal telephone tax credit of $30, etc.

This is my statement of disputed issues. I request a conference with your supervisor and also the appeals office. I want to resolve this matter. Please send me the necessary forms and instructions.

For the tax years in questions, I have a small business with expenses or the cost of doing business equal to 60% of the gross. I had many business expenses including rent, utilities, travel, entertainment, advertising, cable, professional/ union dues, supplies, casual labor etc.

You are also taxing me for the capitol gain on the sale of real estate. I had a basis or purchase price in that property of more than 80% of the sale price. Also I paid for substantial improvements, closing costs etc.

When you make your adjustments for my business expenses, etc, my resulting net income decreases substantially and therefore I am not liable for the tax of social security benefits. Also if you adjust for my basis in real estate sold and business expenses, etc, I do not have a liability for the alternative minimum tax. When you reduce the gross to the net earnings for my business, my self-employment tax or FICA decreases substantially.

Sincerely,

Bob Patriot