Vet Freeman, SSN 123-45-6789
1776 Freedom Way
Freedomville , NJ

Kansas City Appeals, IRS
2345 Grand Blvd. Suite 302
Kansas City ,
MO 64108 September 29, 2006

Dear Mr. Gary Osterhaus,

I received your letter dated September 19, 2006 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 contains frivolous arguments, I now withdraw them.

Enclosed herewith is my revised request form 12153 dated Sept. 29, 2006 because the IRS did not like the first one. I recall and nullify the previous CDPH request 12153 form dated May 1, 2006, which the IRS did not like.

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

(1) Collection Alternatives
(2) Offer in compromise
(3) Payment Schedule
(4) Procedural Irregularities
(5) NCC (Not Currently Collectable)
(6) Issues as requested in the new CDPH form 12153 being submitted herewith
(7) I contest the liability and penalty of the $500 frivolous penalty and
(8) Challenge the appropriateness of the collection action.

The IRS code is very complex and difficult and I am trying to do my best. The U.S. Congress did not require the documents form 433-A and 1040 for 2005 to be given to you before the hearing. Those documents can be presented at the face-to-face 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.

I will bring 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 I substitute the attached new CDPH Request for the old one, which is hereby withdrawn.

Sincerely,

Vet Freeman