Your Name & Address

April 24, 1996

Frank Whitaker, Chief
Austin Region Collections
Internal Revenue Service
Austin, Texas 73301

RE: [SSN #000-00-0000]
    Your CP-515 Letter dated 3/18/96 &
    CP-518 Letter dated 4/8/96


Dear Chief Whitaker:

     After review  of my  records, and  26 CFR   601, Subpart D,
I've concluded  that I  am not  required to  file a  return.   Of
particular note,  I have  no  foreign-earned  income  effectively
connected with  the United  States which  would require  filing a
1040 return,  as stipulated in regulations cited above.  The only
reference I  find which  mandates filing the 1040 return is at 26
CFR   601.401(d)(4), and  the OMB  number listed on page 170, 26
CFR Part 600-End for 1995, is  1545-0257 & 0023, neither of which
appear to  apply within  the several  States to the population at
large.  I do not have "gross income", as defined in section 22 of
the Internal Revenue Code of 1939 (Public Salary Act of 1939; see
also the  Internal Revenue Code of 1954/86  7851 & 7852), and I
do not  receive "wages"  from exercise  of a privilege that would
provide a measure for subtitles A & C tax (see 26 CFR  31.3101-1
& Eisner  v. Macomber,  252 U.S.  189).   I am not engaged in any
exclusively United  States or  off-shore activity  taxable  under
subtitle D or E  of the  Internal Revenue Code of 1986;  I am not
engaged in  a United  States trade or business, as defined in the
Internal Revenue Code.

     If your  records reflect  any specific activity I am engaged
in that might be taxable under provisions of the Internal Revenue
Code, please  notify me  of the  type of  tax, with  statute  and
regulatory authority, and provide me with a true and correct copy
of the  Form 23C,  in  compliance  with  provisions  of  Internal
Revenue  Manual   6209  at   3(17)(63)(14).1,  which   authorizes
collections and discloses particulars, inclusive of the principal
for whom IRS is providing collection services.


Regards,


Your name


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