THIS COMMUNICATION IS FROM A DEBT COLLECTOR AND IS AN ATTEMPT TO COLLECT A DEBT. ANY INFORMATION OBTAINED WILL BE USED FOR THAT PURPOSE. Please note that if this is the first written notice you have received from us, unless you dispute the validity of the debt, or any portion thereof, within 30 days of the receipt of this notice, the debt will be assumed to be valid by this office. If you notify us in writing within the 30 day period that the debt, or any portion thereof, is disputed, this office will obtain verification of the debt or a copy of a judgment against you and a copy of such verification or judgment will be mailed to you. Also, upon your written request within the 30 day period this office will provide you with the name and address of the original creditor, if different from the current creditor. Any statements contained herein are not intended or written to be used, and cannot be used, by you or any other taxpayer, for the purpose of avoiding any penalties that may be imposed by federal tax law.