Frederick M. and Cheryl A. Prouty - Page 4

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          Mr. Prouty reporting $10.40 of income from TMPSPF.  One paragraph           
          of the notice states:  "Since your employer did not indicate on             
          Form W-2 that you were a statutory employee, we disallowed the              
          expenses you claimed against that income on Schedule C", and the            
          notice requests verification that "you are a statutory employee."           
               A copy of the notice CP-2000 that was sent to petitioners              
          was returned to the Ogden Service Center and dated as received on           
          November 17, 2000.  The returned copy of the notice exhibits                
          various handwritten notations and included an attachment.  The              
          attachment is a copy of a letter from an official of the Lambert            
          Broadcasting Company describing petitioner as an outside sales              
          representative compensated 100 percent by commissions.  On the              
          face of the letter, beneath the signature of the official, the              
          following is typed:                                                         
                    Note:  The other TV station I worked for was the                  
               same type employment.  (Sullivan Broadcasting of                       
               Nashville) I am not on good terms with them so I had                   
               rather not get a letter from them.  I received no                      
               travel allowance from them.  I hope this letter will be                
                    Thank you, Cheryl Prouty                                          
          As part of the returned copy of the notice, there was a statement           
          signed by petitioner authorizing William DeMontbreun, CPA, to               
          contact the IRS about the notice.                                           
               A statutory notice of deficiency dated February 6, 2001, was           
          issued to Frederick M. and Cheryl A. Prouty for the tax year                
          1998.  The notice determines adjustments for increased taxable              

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