Linda Mitchell - Page 6

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               a result of borrowing money to pay 1992, 1993 and 1994 tax             
               obligations.  There were other loans made for various                  
               reasons which has causes [sic] us not to qualify for                   
               additional credit.                                                     
               As explained above, please abatement [sic] the interest and            
               penalty for tax year 1994.  We do not have the ability to              
               pay.  Bottom line, we are struggling financially.                      
               We are responsible individuals and would like to have our              
               income tax records free and clear of outstanding                       
               On March 7, 2002, respondent sent petitioner and Mr. Diarra            
          a letter that their claim was fully disallowed.  The letter                 
               The information you provided does not establish that any               
               interest is due to an error or unreasonable delay relating             
               to the performance of a ministerial act by an officer or               
               employee of the Internal Revenue Service.                              
               A review of our records shows that an examination assessment           
               was made on your 1994 tax account.  A letter was sent                  
               advising you of your legal rights to petition the United               
               States Tax Court if you disagreed with our tax change.  Our            
               records show that Linda Mitchell petitioned the tax court,             
               but we have no record that Hamidou Diarra chose to petition.           
               The IRS has a legal period in which to charge additional tax           
               on your Form 1040.  To protect our assessment against                  
               Hamidou Diarra, we made the assessment against him only on             
               June 16, 1997.  The legal period to assess against Linda               
               Mitchell was extended while waiting for the tax court                  
               decision.  Because the court decision resulted in a smaller            
               amount of tax and penalty charges, we reduced the charges              
               against Hamidou Diarra (as shown in our notice of adjustment           
               dated February 11, 1999), to equal the same tax and penalty            
               charges of $8,723.00 assessed against Linda Mitchell on                
               February 19, 1999.  Separate notices are issued because of             
               the separate accounts.  However, we will only collect the              
               assessment of $8,723 [1994 deficiency of $7,269 plus penalty           
               of $1,454] once (plus applicable penalty and interest                  

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