Robert Clarkson
515 Concord Ave
Anderson, SC 29621

Mary Hannah
Operations Manager
Internal Revenue Service,
PO Box 57
Bensalem, PA 19020-8514

March 18, 2008

Re: Robert Clarkson 123-45-6789

Recall Letter

Dear Tax Collector:

You sent me your letter dated July 21, 2007 in which you stated: “The issues you raise in your CDPH Request are those that courts have determined are frivolous or Appeals does not consider.” If any of my correspondence contained frivolous arguments, I now withdraw them.

Attached is my revised CDPH Request Form 12153 dated March 15, 2008. I recall and replace the previous CDPH Request form 12153, filed on June 22, 2007, which the IRS did not like. This is my substitute CDPH Request. The original request is hereby recalled and is no longer part of this case.

Your letter also stated that I would be allowed a face-to-face hearing on any non-frivolous issue. Therefore, under IRS sections 6320/6330, I am asking for a face-to-face hearing for following non-frivolous grounds:

(1) Collection Alternatives including offer in compromise, payment schedule, CNC (Currently Not Collectable), etc.
(2) Procedural Irregularities
(3) Issues as requested in the new CDPH form 12153 being submitted herewith
(4) Challenges to the appropriateness of the collection action.
(5) Spousal relief
(6) Liability of frivolous penalty

The IRS code is very complex and difficult and I am trying to do my best. The US Congress did not require the forms 433-A or 1040 to be given to you before the hearing. Those documents can be presented at the face-toface hearing for point-by-point discussion. My CDPH Request was timely.

I would like a copy of all information, documentation and administrative records you have on me before the CDP Hearing. Please send me Form 4340 with the transcripts and certificate. This is necessary for my CDPH.

If this case also involves a frivolous penalty of $500/$5000, I hereby request adjudication. IRC 6330/6320 provides that if the SNOD is not issued, then I can contest the liability of the penalty at the hearing. Please send me the forms, instructions, etc. for me to challenge at said hearing the liability of the civil penalty for frivolous filing.

I will bring to the hearing a tape recorder and/or court reporter, a representative and witnesses. I substitute the attached new CDPH Request for the old one, which is hereby withdrawn.

Yours,

Robert Clarkson