c/o 2509 N. Campbell, #1776
                                         Tucson [zip code exempt]
                                                 ARIZONA REPUBLIC

                                                 November 5, 1996
Mr. Gerald R. Ryan
Special Assistant
Assistant Chief Counsel
Disclosure Litigation
Department of the Treasury
"Internal Revenue Service"
Washington, D.C.

Subject:  FOIA for PMRS records        Control Number:  249346-96

Dear Mr. Ryan:

Thank you for your letter to me, dated October 24, 1996.

As you  can see  from my  original FOIA request,  dated  July 26,
1996, (copy  attached), I  requested certified copies of the PMRS
records.     My  FOIA   appeal  was   based,  in  part,  on  your
organization's failure  to provide  certified copies,  so  as  to
render them admissible in a court of law, if necessary.

Secondly, Mr.  Mark L.  Zolton, Tax  Law Specialist  in the  FOIA
Branch, wrote  to me  on September  12, 1996,  explaining that my
original FOIA  request was  not specific  enough to  allow you to
conduct a  search for  the records that are of interest to me.  A
transcription of  his letter  is attached,  for your information.
Evidently, Mr.  Zolton needed  specific years  for  which  I  was
interested in  obtaining records.   I  timely  responded  to  Mr.
Zolton in writing on September 19, 1996 (see attached).

Thirdly, Mr.  Zolton's letter contained an amazing admission that
awards made  under PMRS took the form of cash payments or quality
step in-grade  promotions.   If there are no records of said cash
payments, this  raises the  ugly specter  of  widespread  federal
income  tax   evasion  by  recipients  of  these  cash  payments,
including possibly  the President.   The  American People  have a
right to  know who  received these  cash payments,  when, and how
much.   The FOIA  imposes no  requirement upon  me to demonstrate
relevance or materiality of these records, however.

Therefore, I am entirely unsatisfied with the response(s) of your
organization to  date, and  demand that  you refrain from closing
your administrative appeal file in this matter.

Finally, please  be advised  that I  do not accept U.S. mail from
the federal  government, or  from any  of its  agencies, assigns,
colorable trusts,  or instrumentalities,  with two-letter federal
abbreviations (e.g.  "AZ") or  with unqualified ZIP codes.  Since
you may  not have known this, I have made an exception solely for
the purpose  of explaining  my position and future intent to you.
This is  to inform  you that I will refuse any such mail from you
in the  future, unless  it is  directed to  the  correct  mailing
location shown  above.   Please see  USPS  Publication  #221  for

Thank you  very much for your consideration.  I will look forward
to your continued cooperation in this matter.

Sincerely yours,

/s/ Paul Andrew Mitchell

Paul Andrew, Mitchell, B.A., M.S.
Citizen of Arizona state, federal witness
and Counselor at Law

copies:  The Internet
         Judge Alex Kozinski, Ninth Circuit (supervising)

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