Mark Patriot
Providence, RI 02908
July 11, 2009
Attn:  Stelios Contorinis
Massachusetts Department of Revenue
P.O. Box 7010
Boston, MA 02204

Tax Payer ID Number _____________

Tax Year 2005

Dear Mr. Contorinis:

I am in receipt of your letter to me dated July 3, 2009. I would like to point out the wages that you mention in your letter were not all from Massachusetts as you allege in your letter.

On June 19, 2009 my employer gave me a notice of levy on wages, salary and other income in the amount of $3,811.36 dated June 5, 2009 from the Commonwealth of Massachusetts Department of Revenue for the Tax Year ending 12/31/05. A copy of this levy is enclosed. This was the first I’ve heard of any alleged tax liability to the Commonwealth of Massachusetts for Period End Date 12/31/05. I find it interesting that the Assessment Date listed on the levy is September 12, 2008 and that the Massachusetts Department waited until June 5, 2009 to mail this to my employer. I am wondering if this was done intentionally in order to build up the Statutory Additions which are listed on the levy.

I would like to point out once again that the Massachusetts Department of Revenue clearly violated Massachusetts General Law in this case. Prior to me receiving this levy from my employer, the Massachusetts Department of Revenue failed to give me notice of their intention to asses me which is in violation of Massachusetts General Law, Title IX. Taxation, Chapter 62C: Administrative Provisions Relative to State Taxation: Section 26. Assessment of taxes (b) which states, “If the commissioner determines, from the verification of a return or otherwise, that the full amount of any tax has not been assessed or is not deemed to be assessed, he may at any time within three years after the date the return was filed or the date is was required to be filed, whichever occurs later, assess the same with interest as provided in section thirty-two to the date when the deficiency assessment is required to be paid, first giving notice of his intention to the person to be assessed;”). Section 26. Assessment of taxes (b) goes on to state, “Such person or his representative may confer with the commissioner or his duly authorized representative as to the proposed assessment within thirty days after the date of such notification.” A copy of the stated law is enclosed with the pertinent information highlighted. The Massachusetts Department of Revenue failed to first give me notice of their intention to assess me and also denied me my right to a hearing thereby denying me my right to due process and providing me with the grounds to file both civil and criminal actions against the Massachusetts Department of Revenue for denying me my right to due process.

I did receive a 30 day letter from the IRS for the Tax Year 2005 dated June 16, 2008. On July 9, 2008, I did a written appeal to the 30 day letter and returned it to the IRS by U.S. Postal Service Certified Mail Return Receipt which they received on July 11, 2008 and to which I am still awaiting a response to. I have enclosed a copy of the 30 day letter from the IRS and a copy of my written appeal to the 30 day letter along with the U.S. Postal Service Certified Mail Return Receipts. To date, I still remain in dispute with the IRS for the Tax Year 2005. Since I still remain in dispute with the IRS for the Tax Year 2005, how was it possible for the commissioner to verify the amount of tax to be assessed from the verification of a return? The commissioner could have only determined the amount of tax to be assessed otherwise and therefore denied me my right of due process. Also, the Assessment Date of September 12, 2008 listed on the levy is more than three years after the date the return was supposedly required to be filed (he may at any time within three years after the date the return was filed or the date is was required to be filed).

I dispute your computations and deny any tax liability. Please schedule a day for me so I might show you my books and records for the year in question. I had un-reimbursed business expenses and deductions including charitable donations, medical expenses, local taxes, etc. I had tax preparation expense.

For the tax year in question, I had 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 dues, supplies, casual labor etc.

If you do not immediately remove this levy and provide notice of this to my employer, I will have no other choice but to file both civil and criminal actions against the Massachusetts Department of Revenue for denying me my right to due process.

Sincerely,



Mark Patriot
Certified Mail#70081830000091044373