XXXX Holdings, a Trust
Kim H., Trustee
Gastonia , NC 28054

Marie Maple
Internal Revenue Service
2303 W. Meadowview Rd.
Greensboro NC 27407

Dear Ms. Maples:

On February 25th, 2009, you had a Notice of Federal Tax Lien filed against the property of this trust located in Gastonia North Carolina . This tax lien was placed against TKS Holding as nominee for Marcus S.

On February 23rd of this year you sent the trust a notice of FTL filing against the trust as a nominee or alter- ego. The lien dated January 23rd 2009 is in the amount of $174,000.

I request that you withdrawal this lien as it is illegal. The property at Dumbarton Rd. with the lien is owned by the trust and the trust has no connection to Marcus C. S.

I hereby request a certificate of discharge. Please send me the forms and information to do this. I also hereby appeal your decision on the FTL. Please send me the forms and information on this also.

The law is very clear that the notice of FTL filing must also have with it a notice of right to a collection hearing. IRC 6320 mandates that victim of the lien receive a notice of CDPH and an opportunity for a CDPH. This was not done.

Yours,

Kim H., Trustee