[graphic of] STATE OF CALIFORNIA		NOTICE OF ORAL
[seal of the] FRANCHISE TAX BOARD		HEARING ON PROTEST
[ State of ] P.O. Box 1673
[California] Sacramento, CA 95812-1673
THORNHILL III, THOMAS M.		Date: November 6, 2000
P.O. BOX 1755		Case: 2580119270088816
NEVADA CITY CA 95959-1755		Case Unit: 258011970088830
		In reply refer to 343:CNI
Taxpayer:	ThornHill III, Thomas M.
SSN:	[omitted]
Taxable year:	1998
Notice of Proposed Assessment:	[omitted]

An oral hearing was held on November 11, 2000, to give you an opportunity to show where the Franchise Tax Board's Notice of Proposed Assessment dated September 19, 2000 was incorrect. The purpose of this letter is to inform you of my recommendation in regards to your protest.

Because you did not respond to our demand to file a tax return, we estimated your gross income based on your occupational license from the Bureau of Security and Investigative Services.

During the hearing, you provided a copy of your occupational license from the Bureau of Security and Investigative Services. However, you stated that you neither worked nor earned income in 1998. You stated your mother provided for your care in 1998.

Based on the information you provided during the hearing, I recommend withdrawing our notice for the 1998 tax year.

You will receive a Notice of Action from the Franchise Tax Board within 90 days of the date of this later. If you do not agree with the notice, you would then file an appeal with the State Board of Equalization 30 days from the date of the Notice of action.

[written signature]

Christy N. Iwuchukwu
Telephone (916) 845-6434
Fax (916) 843-2209