April 1, 2001


William A. Bates
Macrosoft Corporation
Blumond, WA 12345

Internal Revenue Service
Philadelphia, PA 67890


Dear Sirs,

I am writing to inform you that, due to financial difficulties, I will be unable to pay my taxes this year.

You see, my company has had reduced profits this year. In fact gross revenues have now dropped below the GDP of twelve foreign countries! Given this intolerable situation, I am sure you will understand.

Sincerely,
William A. Bates