FREEDOM OF INFORMATION ACT APPEAL

September 5, 2000

Disclosure Officer

Internal Revenue Service

55 South Market Street

San Jose 95113

CALIFORNIA, USA

Subject: Freedom of Information Act Request dated 8/16/2000 A.D.

Certified U.S. Mail Serial #7099-3220-0005-5103-5144

Dear Sir/Madam:

This is a proper and lawful Appeal under the Freedom of Information Act (“FOIA”).

On August 16, 2000 A.D., I requested documents under the FOIA (see attached copy of My original FOIA request).

To date, I have not received any reply to that FOIA request.

At least ten (10) working days have now transpired since the date of that original request (8/16/2000 A.D.).

I hereby appeal your failure to reply.

You now have twenty (20) working days to respond to this Appeal. See statute of limitations in the Freedom of Information Act.

Sincerely yours,

/s/ Donald Wishart

Donald Wishart

c/o 5150 Graves Avenue, Suite 12-C

San Jose 95129

CALIFORNIA, USA

All Rights Reserved without Prejudice

Attachment: copy of FOIA request dated August 16, 2000 A.D.