Henry Patriot
Greenville, SC  29607

October 9, 2006

IRS
PO Box 7906
Shawnee Mission KS 66207 -0906

RE: Back up withholding 2004

SSN: #############

Dear Tax Collectors,

You sent me your back up withholding notice dated 10/2/06.

For the year in question I was retired and had a dependent wife. Under the IRS guidelines, I was a person not required to file. I do not have any taxes due for that year.

Please send me the code section and regulation number that authorizes and allows backup withholding.

Yours,

Henry Patriot