Bryan D. Malatesta, CPA 25525 State Road 46, Suite 2 Mt. Plymouth, FL 32776 ‘Phone: (352) 383-9100, uxt (352) 383-0808 June 26, 2003 Internal Revenue Service Confirmation No: 91 1408 2133 3930 5796 Attn: John Tam Technical Support Mat 55 S. Market Stre¢t ar this RE] Vincent Booth, Louise Booth You are heechy put on aotiee Stop HQ 4645 [otter must ba Hs! as a permanent se SGN: 261-25-7668, $71-27-5430 San Jose, Californfa 9&MBRS DA wNIS!ME AE “oma Wears: 1995, 1996, 1997 Teach records hes substituted, this decrand sil apoles Subject: Form 668-Y Dear Jol Tam, | pris pen Ihave Power of Attorney to act on behalf of Vincent Booth and Louise Booth regarding federal tax matters. Tam jn receipt of your letter Form 668-Y dated 3/10/00, You stated in your letter that my clients have a balance due for a tax bill. My clients are not aware that they owe this bill. However, my clients will pay any claim due upon receipt of the Verified Bill Statement. The Verified Bill Statement must be signed under the penalty of perjury by someone in the IRS who has firsthand knowledge that my clients are required to pay this tax, pursuant to 26 USC §§6061 and 6065, The Internal Revenue Manual at [5.1]1.7(05-27-1999) states: Fair Debt Collection Practices Act. (1) IRC 6304 requires the IRS to comply with certain sections of the Fair Debt Collection Practices act (FDCPA). These deal with: (a) contacts regarding unpaid tax, and (b) harassment and abuse of taxpayers. (2) This law applies to contacts with all taxpayers, including corporations and partnerships. (3) Violations of IRC 6304 could subject the TRS to civil action (IRC 7433) by the taxpayer, ‘The Fair Debt Collection Practices Act, specifically TitleVIIL, Sec. 806 of Public Law 104-208 encoded at 15 USC §1692(d) states in part: Fair Debt Collection Practices Act, 15 USC 1692(dyPublic Law, Title VIII, Sec. 806: A debt collector may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any person in conection with the collection of a debt. Without limiting the general application of the foregoing, the following conduct is a ‘olation of this section: (1) The use or threat of use of violence or other criminal means to harm the physical person, reputation, or property of any person.‘This request is in accordance with the Administrative Procedures Act at $ USC §556(d), which states {d) Except as otherwise provided by statute, the proponent of a rule or order has the burden of proof...A sanction may not be imposed or rule or order issued except on consideration of the whole record or those parts thereof cited by a party and supported by and in accordance with the reliable, probative, and substantial evidence, Offer: You have before you a firm offer to pay $1,855,733.72. Please let me know by written correspondence within ten (10) days of receipt of this letter if you are going to acccpt or reject my clients’ offer to pay the alleged debt. Regards, Buy Dnlkble CR). Bryan D. Malatesta, CPA Enclosures: POA Verified Bill Statement Form 668-Y Page 2 of 2VERIFIED BILL STATEMENT 1 __» Pocket Commission Serial No. _ » hereby affirm that Vincent Booth and Louise Booth has taxable ineome and is obligated to pay the attached bill. My request for payment is authorized by law. Tam an authorized agent of the United States government and acting within delegated authority as evidenced by the documents I have produced. This statement is made under the penalty of perjury, and is true, correct, complete and not misleading, Signature and Title