Mike Freeman
1776 Patriot Way
Freetown , USA

SC DOR
NOA
Columbia , SC 29214-0030

RE: Assessment, form C-133, for tax years 2000 and 2002

Dear Individual Income Tax Section of SC-DOR

You sent me your assessment forms for tax years 2000 and 2002 dated Dec 13, 2006.

I do not owe any taxes and I deny the assessment. I request a conference or a meeting with DOR for these years so I can present my books and records and show you that I do not owe this tax liability. For the tax years in question, I had deductions, business expenses, credits, etc.

I have tax withholding for the years in question and your forms did not give me credit for that. Please correct your records.

I request an out of court settlement and for you to waive penalties. Please send me the necessary forms and information so I can make proper requests and reach settlement in this matter.

For the tax years in question I did not receive an audit, a hearing, a chance to meet with you nor an opportunity to resolve this matter.

I request a hearing before the SC Administrative Law Court . Please send me the necessary forms and information to put in for my day in court. I have not received any letters or notices from the DOR for these years. I'm entitled to an Administrative Law Court hearing to contest these unjust assessments.

Under the Due Process clause of the SC and US Constitutions I'm entitled to some type of Judicial or administrative court hearing with proper notice. This has been denied. I hereby appeal this assessment to the agency head and also the Administrative Law Court .

_______________________                                           January 12, 2007 

      Mike Freeman