Paul L. Bowman - Page 5

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               groundless arguments.                                                  
               Appeals does not provide a face-to-face conference if                  
               the only items you wish to discuss are those mentioned                 
               above.  However, you may have a telephone conference,                  
               or discuss with us by correspondence, any relevant                     
               challenges to the filing of the notice of federal tax                  
               lien or the proposed levy.                                             
               If you are interested in receiving a face-to-face                      
               conference, you must be prepared to discuss issues                     
               relevant to paying your tax liability.  These include,                 
               for example, offering other ways to pay the taxes you                  
               owe, such as an installment agreement or offer in                      
               compromise.  The Internal Revenue Manuel determines                    
               whether Appeals can accept your proposal.  If you wish                 
               to have a face-to-face conference, please write me                     
               within 15 days from the date of this letter and de-                    
               scribe the legitimate issues you will discuss.                         
               In the meantime, I have scheduled a telephone confer-                  
               ence for you as shown above.  If this is not convenient                
               for you, or if you prefer to conduct the hearing by                    
               correspondence, please contact me as soon as possible.                 
               I will gladly consider other dates within 14 days of                   
               the scheduled conference.  Since you provided no tele-                 
               phone number where you could be reached for the confer-                
               ence, please call me on the above shown date at 1:00                   
               PM.  If you provide a phone number, I will contact you                 
               Records indicate that your income tax returns for                      
               calendar years 2003 and 2004 have not been filed.                      
               Internal third party payer records reflect sufficient                  
               income that requires that you file a return for both                   
               Collection Due Process provisions require that before                  
               alternatives to the proposed levy or filed Notice of                   
               Federal Tax Lien may be considered, except for full                    
               payment, you must be in full compliance with all filing                
               and payment requirements.                                              
               Accordingly, you must file all delinquent tax returns                  
               and bring all delinquent payments up to date before the                
               conference date shown above, including any required                    
               Estimated Income Tax Payments through the conference                   

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Last modified: November 10, 2007