Michael D. Long

January 10, 2013

VIA CERTIFIED MAIL 7012 1010 0003 2058 4684 Franchise Tax Board

PO Box 942840

Sacramento CA 94240-0002

Re: 2011 Amended Tax Return

SSN: XXX-XX

Dear Sir/Madam:

Please find enclosed the filing of my 2011 540X Amended Return. Please note that I have

attached 2011 Form 3525, Revised 2011 Form 540, Revised 2011 Schedule CA (540),

and 2011 Form 1040x.

The payers have listed as "wages" payments that were not "wages" so defined, but were,

in fact, non-taxable receipts. I am rebutting their claim, because I am a private-sector

worker. The payers were not my "employers," I was not their "employee," I was not,

during 2011, engaged in or receiving gains, profit or income from a "trade or business".

I expect a full and complete refund within 30 days.

Sincerely,

Michael D. Long