This letter is to be sent to the IRS following a tax examination and subsequent release of the IRS' administrative findings.

District Director
Internal Revenue Service
Arkansas/Oklahoma District
55 N. Robinson
Oklahoma City 73102/tdc
OKLAHOMA STATE

                              SSN #000-00-0000
                              Re:   Your 531 letter of 3/7/96
                              Subject: Appeal of administrative
                                       collections

                              March 26, 1996

Dear District Director:

     This is  a request  to  discontinue  further   administrative
collections activity  to the point certain matters of fact and/or
law relating  to tax  obligations and  Internal  Revenue  Service
initiatives can be administratively determined in accordance with
provisions set  out at  26 CFR  § 601.101,  et seq., particularly
with respect to determination of status, securing national office
rulings, and  district determination letters within the framework
of 26 CFR §§ 601.106 & 601.201.

     On  review   of  26  CFR,  Part   601,  Subpart  D,  and  the
acknowledgment  of   Fifth  Amendment  assurances  at   26  CFR  §
601.106(f)(1), it  appears that  the Internal Revenue Service has
engaged fraud  and oppression  under color  of law.  I am  not an
officer, agent  or employee  of the  United States  (26 U.S.C.   §
3401(c)), I  am not  an agency  of the United States (26 U.S.C. §
3401(d), as  specified at  5 U.S.C.  § 102  & 105);  and I do not
believe I  have either  fiduciary or  transferee liability to the
United States Government.

     Where matters  of fact  are concerned, the territorial state
of Oklahoma,  one of the several States party to the Constitution
for the  united States  of America,  is not  lawfully  a   federal
State, as  defined in the Internal Revenue Code at § 7701(a)(10);
I am  not a  Fourteenth Amendment citizen of the United States; I
am not  a resident alien of the geographical United States; and I
do not  have United  States-source "income"  subject to privilege
tax (26  CFR §  31.3101-1), as identified in the current Internal
Revenue Code,  § 1,  or "gross income", as defined in § 22 of the
Internal Revenue  Code of  1939.  I believe my earnings both past
and present  are exempt from the so-called income tax as a matter
of fundamental  law (Eisner  v. Macomber,  252 U.S. 189; 26 CFR §
31.3401(a)(6)-1(e)).

     In order  to initiate  the administrative appeals process, I
am submitting  a Freedom  of Information  Act request designed to
secure information  necessary to  construct a  platform  of  fact
(copy  attached).   Particulars  pertaining   to    administrative
remedies prescribed  in 26  CFR § 601.101 et seq. are complicated
enough that  it will  take time  to study  compliance details and
construct  appropriate   instruments  to  secure   determinations,
rulings, etc.   I  would appreciate a grace period of thirty days
following receipt  of FOIA-secured  documents and  disclosures to


               Model Administrative Appeal Letter:
                          Page 1 of 2


work  through   these  matters   and  commence    the  process  of
administratively resolving  controversy.   In the  meantime, your
cooperation   with   regard   to   discontinuing    administrative
collections to  the point controversy is resolved, as required by
law, would be appreciated.

     It is  my understanding,  per "instructions to taxpayers" at
26 CFR  § 601.201(e)(1),  that I  should attest  to the truth and
accuracy of  matters set  forth in any given instrument submitted
for Internal  Revenue Service  consideration.   This letter is of
necessity incomplete, but under penalty to perjury, I attest that
to the  best of  my knowledge and belief, matters of law and fact
set forth herein are accurate and true.