May 17, 1997

Robert E. Anderson, Chairman
Oklahoma Tax Commission
State of Oklahoma
2501 Lincoln Blvd.
Oklahoma City 73194/tdc
OKLAHOMA STATE

Re:         Request for certain documents

AUTHORITY:  Common law right to access
            (see notes, 12 O.S. §§ 1 & 2);
            Oklahoma Administrative Procedures Act,
            Title 75, Oklahoma Statutes

Dear Chairman Anderson:

     First, express appreciation to David Smith, the Oklahoma Tax
Commission State-Federal  Coordinator, for  promptly providing me
with a  copy of  the  Oklahoma  Tax  Commission-Internal  Revenue
Service agreement on coordination of tax administration.

     There are  a few  other  documents  I  need  for  continuing
research and  use in resolving a few difficulties.  Authority for
requesting is  cited above.  If the documents are unreasonable in
length, and  there is  a charge for certification, please bill me
up to  $50.00 without first clearing the cost, and I will be more
than happy  to pay.   If  the Oklahoma  Tax Commission  is not in
possession of  some of  the documents, please forward the request
to the State agency in possession.


     1.   A  copy   of  the  Agreement  on  Coordination  of  Tax
Administration effected  between the  Oklahoma Tax Commission and
the  Commissioner   of  Internal  Revenue  which  authorizes  the
Internal Revenue  Service to  jointly administer  state qualified
tax.

     2.   The  original  State  of  Oklahoma  application  for  a
Federal tax identification number.

     3.   The original  document which  was returned from Federal
authorities assigning  the Federal  tax identification  number to
the State of Oklahoma.

     4.   Supplemental agreements  relating to  the  various  tax
categories  identified   in  Section  3.1  of  the  Agreement  on
Coordination of Tax Administration.

     5.   Any   special   or   unique   agreement   relating   to
administration and  enforcement of  State and  Federal tax  which
specifically adopts  authority of  Subtitle  F  of  the  Internal
Revenue Code of 1954, as amended.

     Thank you for your assistance.


Regards,

/s/ Dan Meador

Dan Meador


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