Mike Freeman
1776 Freedom Way
Freetown, USA

March 16, 2 007

Ronald Urban
SC DOR
Chief Counsel for Litigation
301 Gervais St, PO Box 12265

Columbia, SC 29211

RE: Michael Freeman v DOR; Docket No. 12-ALJ-34-5678-CC

Mr. Urban,

This is in response to your harsh, threatening and untruthful letter dated March 8, 2007. You must retract this letter or withdraw from the case.

Your letter seems to be directed against one Robert Clarkson. I am offended that you bring somebody else into my case. At the telephone conference on April 3, I had lined up someone else to assist me. But now that you bring up the subject, I will ask Dr. Clarkson to represent me and assist me, thank you for the suggestion. The phone number I had given you is some one else’s phone number.

You sent me an order dealing with Robert Clarkson on a matter not related to this case, on a case not dealing with representation. Obviously you are trying to frighten me about something. Will you please explain to me clearly and in writing why you had pictures of Dr. Clarkson attached to your letter and a court order pertaining to him. Is this another way to bully and intimidate me? Again, this offends me.

As I said earlier I have a right to whomever I want to assist me. In the court system, my representative must be a licensed lawyer unless the judge rules otherwise. All of the rules of the court do not apply 100% to the administrative law courts. However the SC Supreme Court, not you, determines these rules.

I have the right to use websites and other resources designed for pro se litigants. I am a workingman without a legal background. I do not have the unlimited resources of the taxpayers behind me. But at least I have good manners--unlike some parties.

Please send me the name, title and address of your immediate superior. I wish to make a formal complaint against your conduct in this case. Please send me the necessary forms and information.

My letter dated March 15, 2007 is hereby incorporated by reference.

Yours,

Michael Freeman

CC: Honorable John D. McLeod