UNITED STATES DISTRICT COURT

CENTRAL DISTRICT OF CALIFORNIA

______________________________________
Peymon Mottahedeh, pro se,              )                                         
          Petitioner,                   )
           v.                           )  DECLARATION OF PEYMON MOTTAHEDEHR. 
R. SAVALA, Internal Revenue Officer,    )          
     United States,                     )
INTERNAL REVENUE SERVICE,               )
     United States,                     )                                              
BANK OF AMERICA, Custodian of Records   )
         Respondents.                                        
______________________________________    
         

Petitioner Peymon Mottahedeh hereby declares:

  1. He has received no notice from the IRS concerning the IRS’ summons of Bank of America issued February 8, 2007, and ordering response to the IRS by March 16, 2007.
  2. On or about March 19, 2007, Petitioner received from Nu Consulting LLC a copy of the IRS summons that the Bank of America had sent to Nu Consulting LLC.
  3. On March 30, 2007, Petitioner filed the instant Petition to Quash Summons.

I declare under penalty of perjury that the foregoing is true and correct.

Dated: April 23, 2007                                     ___________________________

                                                                        Peymon Mottahedeh, Petitioner pro se