Certified U.S. Mail                        c/o [mailing location]
Serial Number #P-xxx-xxx-xxx             [CITY] (zip code exempt)
Return Receipt Requested                      [UNION-STATE] STATE
Restricted Delivery Requested                         [mm/dd/yy2]

Chief, Automated Collection Branch
Department of the Treasury [sic]
Internal Revenue Service [sic]
c/o [POST-OFFICE-BOX]
[CITY] (zip code exempt)
[UNION-STATE] STATE

Re:  CP-515 Notice dated [mm/dd/yy1]
     requesting Tax Form 1040 (copy attached)
     SSN: #000-00-0000


Dear Chief:

     I elected  not to file for special refunds prescribed in the
regulation at  26 C.F.R.,  Part 601.401(d) for calendar year 1995
but, as  prescribed by 26 C.F.R. 601.401(c), I will seek a refund
from My  employer, if  I have,  or if I had, such an employer who
was required  to withhold,  file returns,  and pay withholding to
your Treasury  Department [sic].   If  such "employer" refuses to
comply with  the provisions  of 26 C.F.R., Part 601.401(c), I may
file for  a refund  directly from your Treasury Department, but I
have no such plans at the present time.

     Your notice  is very confusing to Me, because the regulation
at 26 C.F.R., Part 31.6001-1(d) stipulates the following:

     (d)  Records of  employees.   While not mandatory (except in
     the case  of claims),  it is  advisable for each employee to
     keep  permanent,  accurate  records  showing  the  name  and
     address of each employer for whom he performs services as an
     employee, the  dates of  beginning and  termination of  such
     services, the  information with  respect to himself which is
     required by  the regulations  in this  subpart to be kept by
     employers, and  the statements  furnished in accordance with
     the provisions of Section 31.6051-1.


     After reviewing My records, I do not find that I am directly
liable to  your Treasury  Department for any given tax prescribed
in  the   Internal  Revenue  Code  ("IRC").    See  IRC  Sections
7701(a)(12)(A) and  7805(a).  I am not involved with any offshore
activity which  is subject  to United States (federal government)
customs laws  within the  jurisdiction of  the  Internal  Revenue
Service ("IRS").   See  Executive Order #10289 (1951), and T.D.O.
150-42 (1956).  Therefore, I am unaware of any other return which
I might be required to file.

     If you  know of  any taxing  statute(s)  in  the  IRC  which
identify a  service, transaction, or object of tax which makes Me
a "person  liable", then  please forward  actual notice  from the
Secretary, pursuant to 26 C.F.R., Part 31.6001-6, or direct Me to
a legislative  regulation with  general applicability  which  has
been properly  published in  the Federal  Register in  compliance
with 44 U.S.C. 1505, per the requirements of IRC Section 6001.

     At 31 C.F.R., Part 0.735-60, in relative part, the following
is found, to wit:

     (b)  Employees of the Department of the Treasury shall:

     (2)  Collect from individuals only that information which is
          necessary to  Department functions or responsibilities;
          ...

     (4)  Inform individuals  from whom  information is collected
          of the  authority for collection, the purposes thereof,
          the use  that will  be made of the information, and the
          effects, both  legal and  practical, of  not furnishing
          information.
                                                 [emphasis added]


     Once you  have supplied  the information  required above, in
compliance with  the provisions  at 31  C.F.R., Part  0.735-60, I
will be  able to  identify what financial records are applicable,
and I will report accordingly.


Sincerely yours,

/s/ John Q. Doe

John Q. Doe, Sui Juris
Citizen of [UNION-STATE] state

All Rights Reserved without Prejudice


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