Internal Revenue Service

ACS Support – Stop 8130

P.O. Box 145566

Cincinnati, Ohio 45201-5566

December 28, 2007

Re: Identifying Numbers: Clar G 05 38-3462192

Dear IRS Representative,

I am writing on behalf of the Clark Park Coalition to make you aware of our efforts and our CPA’s efforts (pro-bono) for our nonprofit organization in trying to help us resolve the matter related to the filing of our 2005 – 990 with the hope that this issue could have been resolved and hopefully, can still be successfully resolved.

Our nonprofit organization believes that we did what we were suppose to do and what was expected of us regarding our responsibility in our attempts to respond to the IRS letters. Whenever we received a communication from the IRS, we would fax it to our CPA who has always taken care of filing our annual 990 and when needed, filed for the required extensions in a timely manner. Our CPA mailed correspondence on January 7, 2007, February 12, 2007, June 21, 2007 with a copy of Form 8868 signed and dated, and December 18, 2007 trying to provide the IRS information to help us resolve the matter. Please see the referenced correspondences attached.

I, the volunteer President and Chairperson of the Clark Park Coalition have been on the phone to the IRS throughout this holiday season trying to get someone within the IRS to review our case and provide us with a written levy release via fax so we could provide this to our bank or have the IRS fax the levy release directly to our bank. One of the IRS Service Call Representatives said that “this was the holidays and getting a supervisor to review the case was not likely possible and because of the length of time needed to do such a review”. However, the 21 days to try to secure and provide a levy release to our bank was 21 “calendar’ days and “not 21 business days” when the IRS and banks would be open for customers to try to do business with them. Unfortunately, it became impossible to try to utilize the 21 calendar days during the holiday season to successfully resolve this matter and on January 2, 2008 from my understanding, our bank will be required to send the IRS a total of $1,499.52 of the Clark Park Coalition’s funds.

Another concern that became apparent with one of my conversations with one of the IRS Service Call Representatives when she could not locate any acknowledgment receipt of our CPA’s correspondence dated June 21,2007 where he enclosed a copy of Form 8868 with the original signature & date as allowed and requested within the March 20, 2007 LTR 3734C that he responded to on our behalf. The IRS Service Call Representative questioned in a critical way about “why did it take our CPA two months to respond to the 3/20/07 Letter 3734C from the IRS when the nonprofit provided it to him in April”? I then reviewed the IRS 3/20/07 Letter and informed the IRS Service Call Representative that there was no return deadline date specified on the IRS Letter 3734C however, emphasizing that our CPA responded on our nonprofit’s behalf trying to resolve this matter and that my serious concern was why did the IRS have no acknowledgement of his letter dated 6/21/07 with the copy of the Form 8868. The IRS Service Call Representative even wanted me to fax the IRS 3/20/07 Letter 3734C to prove that we were allowed and requested by the IRS to provide a copy of the Form 8868 with the original signature and date that our CPA had provided so the IRS would reconsider our request when they received this information. Unfortunately, as a volunteer, I was calling on my land line and could not stay on the phone with the IRS Service Call Representative and fax at the same time because she did not want me to hung up and I do not have a dedicated phone line for a fax machine nor have I ever tried faxing from a 3 in 1 printer machine that we happen to own.

Please abate the penalties, returning the levied funds that I believe will be set into motion on January 2, 2008 because the Clark Park Coalition believes we acted as responsibly, our CPA requested the necessary extensions and prepared our 990 – 2005 for us to sign, date and mail our 990 – 2005 in a timely manner and subsequently, responding to the IRS Letters via our CPA’s correspondences on our behalf and following the IRS instructions.

Thank you for your review on this matter and consideration of our request.

Sincerely,

Deb Sumner

Volunteer President/Chairperson

313 841-9765

cc: Melican and Associates, P.C.