Mrs. Mary Szybek
             402 Malden Court
             Malden, U.S.A.
             Dear Taxpayer:   
             This letter is your legal notice that we have disallowed your 
             claim.  We can't allow your claim for a refund or credit for 
             the periods shown above for the reasons listed below. 
             We can't allow a claim for credit or refund if you file the 
             claim more than three years after you filed the return, or 
             two years after you pay the tax, whichever is later. A review 
             of your account indicates that your tax was considered paid 
             on April 3rd, 1998.  The additional amounts collected were 
             applied to the interest and penalties that were assessed on 
             this account.  
             We are sorry, since the tax was paid more than two years 
             prior to your request for a refund, the statute for refund 
             has expired. If you want to appeal our decision to disallow 
             your claim, you must provide a brief written statement of the 
             issues you don't agree with.  The facts contained in the 
             written statement should be detailed and complete, including 
             names, amounts, locations, et cetera. 
             You should include the following:   
             1.  A statement that you want to appeal the disallowance. 

             2.   Your name, address and a telephone number where you can 
             be reached during the day. 

             3.  A statement of facts supporting your reasons for 
             disputing the disallowance.  

             4:  A statement outlining the law or other authority that 
             supports your claim. 

             You must declare that the statement of facts is true under 
             penalty of perjury.  You may do this by adding the following 
             statement and signing it:   "Under penalty of perjury I 
             declare that the facts presented in my written appeal are, to 
             the best of my knowledge and belief, true, correct and 

             An attorney, certified public accountant or person enrolled 
             to practice before the Internal Revenue Service may represent 
             you.  To have someone represent you, attach Form 2848, power 
             of attorney and declaration of representative, or similar 
             written authorization to your written statement. If your 
             authorized representative prepares the written statement, he 
             or she should include a declaration stating that he or she 
             prepared the written statement and accompanying documents and 
             whether he or she knows personally that the protest and 
             accompanying documents are true and correct. 
             Please mail your request for an appeal to the address shown 
             on this letter.  If you want to sue to recover tax, penalties 
             or other amounts, you may file a lawsuit with the United 
             States District Court having jurisdiction or with the United 
             States Court of Federal Claims.  These courts are independent 
             bodies and have no connection with the Internal Revenue 
             Service.  The law permits you to do this within two years 
             from the mailing date of this letter.  
             If you decide to appeal our decision first, the two-year 
             period still begins from the mailing date of this letter.  
             However, if you signed an agreement that waived your right to 
             the notice of disallowance, the period for filing a lawsuit 
             began on the date you filed the waiver. 
             If you have any questions, please call us at the IRS 
             telephone number listed in your local directory.  If you 
             prefer, you may write to us at the address shown at the top 
             of the first page of this letter.  A copy of this letter and 
             any referenced enclosures have been forwarded to your 
             authorized representatives.  Whenever you write, please 
             include this letter and in the spaces below, give us your 
             telephone number with the hours we can reach you.  Also, you 
             may want to keep a copy of this letter for your records. 
                                                 Sincerely yours, 

                                                 Arlen Howley
                                                 District Director