Internal Revenue Service

P.O. Box 57

Cornwells Heights, Pennsylvania 19020

CERTIFIED MAX NUMBER 165543

September 11, 1975

Greetings,

Received the attached notice today, and I'm puzzled as to its meaning. Obviously, it doesn't pertain to me as the amount represented is far above any amount that I could be responsible for. As such it has probably been miss-sent. In the event, unlikely though it is, that this document was intended for my action, I have added a statement to it that I would appreciate your consideration of. If I cannot have a signature on this form, I'm sure that you must agree that the document is worthless!

If any possibility exists that

the form represents an attempt to obtain a collection from me, then I must assure you that I will demand due process of law, including a trial by jury.

We wrote you earlier explaining the changes and your appeal rights
before assessment of the additional tax. As we had no record of
your filing an appeal, we sent a statutory notice allowing you
90 days to file a petition with the United States Tax Court.
After the 90-day period expired, the tax was assessed.

This tax is now due and the law requires that it be paid. If
you do not agree with the adjustment and want your case to be given
further consideration after you pay the tax, you may file the
enclosed Form 843 to claim a refund. If you do so, please complete
all appropriate items on the form and explain in detail why you
believe the refund should be allowed. We have enclosed a self-
addressed envelope for your convenience.

We wrote you earlier explaining the changes and your appeal righta
before assessment of the additional tax. As we had no record of
your filing an appeal, we sent a statutory notice allowing you
90 days to file a petition with the United States Tax Court,
After the 90-day period expired, the tax was assessed,

This tax is now due and the law requires that it ha paid. If
you do not agree with the adjustment and want your case to be given
further consideration after you pay the tax, you may file the
enclosed Form 843 to claim a refund,
all appropriate items on the form and
believe the refund should be allowed.
addressed envelope for your convenience,

If you do sn, please complete
explain in detail why you
We have enclosed a self-

Enclosures:
Form 843

Envelope

EXHIBIT "E

Sincerely vours,

P. Steinberg

Chief, Taxpayer Assistance Section