January 7, 2002

U.S. Treasury Department
Paul O'Neill, Secretary of the Treasury
1500 Pennsylvania Avenue, NW
Washington, DC 20220

and

Internal Revenue Service
Charles Rossotti, Commissioner of Internal Revenue
1111 Constitution Avenue, NW
Washington, DC 20224

        RE:  Civil Union Spouses and tax forms

Dear Secretary O'Neill and Commissioner Rossotti,

        The enclosed letter from Robert Berkovsky, Branch Chief, Office of Associate Chief Counsel (Income Tax & Accounting) ignores the fact that spouses in a Civil Union contract legislated, passed and ruled by the State of Vermont are not single persons.  He may make a clever disarming remark to counter this truth, but the argument does not render itself to a rational conclusion.

        Therefore, please inform me as to how I may appeal this arbitrary decision made by Mr. Berkovsky on behalf of the Internal Revenue Service, Department of the Treasury.

        Thank you for your anticipated help with this matter.

Sincerely,

George DeCarlo
[address]

enc. (Internal Revenue Service 11/05/01)