Paul L. Bowman - Page 4

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          tached a document to petitioner’s Form 12153.  That attachment              
          stated in pertinent part:                                                   
               1. Refer to the Tax Reformation Act of 1998.                           
               2. I don’t agree for all the reasons Congress has                      
               determined that I have this hearing.                                   
               3. Details will be both provided and disclosed at the                  
               4. I fully intend to cassette record the proceedings of                
               the hearing.                                                           
               5. I request a face-to-face hearing.                                   
               In response to petitioner’s Form 12153, a settlement officer           
          with the Appeals Office (settlement officer) sent to petitioner a           
          letter dated October 7, 2005 (settlement officer’s October 7,               
          2005 letter).  That letter stated in pertinent part:                        
                                                  Tax Period(s) Ended:                
                                                  12/2001 & 2002                      
                                                  Date of Conference:                 
                                                  October 27, 2005                    
                                                  Time of Conference:                 
                                                  1:00 PM                             
                  *       *       *       *       *       *       *                   
               We received your request for a Collection Due Process                  
               (CDP) Hearing.  While you do not specify the items that                
               you wish to address in a conference, the information                   
               you provide leads me to believe that your CDP request                  
               is intended to discuss items that:                                     

                    1. Courts have determined are frivolous or                        
                    groundless, or                                                    
                    2. Appeals does not consider.  These are                          
                    moral, religious, political,                                      
                    constitutional, conscientious, or similar                         
               Examples of arguments that are considered frivolous or                 
               groundless are provided in “The Truth About Frivolous                  
               Tax Arguments”, a copy of which is enclosed.  Please                   
               note that it is not a complete list of frivolous and                   

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