3. Exhibit 18 - IRS - May 14, 1997 – Letter to the IRS on why I did not know what Craig was doing

May 14, 1997

Chief of Collections

Internal Revenue Service

Fresno, California 93888

Regarding: Craig Franklin, SS. 554-68-xxxx

Dear Sir,

            I was directed to contact you regarding my husband, Craig Franklin, and his non-filing.  Craig has never filed a tax return.  He is unable to do so even though, with levies and penalties,  he pays much more than he owes, because of an emotional disability.  I enclose a copy of a letter I wrote a few weeks ago that gives a run-down of the situation as I understood it then.  

            Since that time I have learned that the phobia is actually specific to authority figures.  Craig cannot deal with authority figures.  Finding this out explained much of his employment history.  He left company after  company because of conflicts with his employers.  This has also cost him because he was never able to cash out when the company went public - and yet was so valuable an employee that he often received large shares of stock options.  Craig has made many people wealthy. 

            I enclose a letter from Craig’s therapist.  Craig will never be able to file taxes or do many other things that are normal and expected.  But because of his enormous intelligence he has been able to conceal his problem. 

            I have worried from time to time that he was an alcoholic or on drugs - but I had never heard of anything like this and neither had his therapist.  We are considering a conservatorship for him.  But I now handle all  matters relating to his taxes.  It is the only way we can function. 

            You might well ask why I didn’t notice what was happening to our finances.  Craig has proven to be a skilled liar and manipulator willing to do and say anything to conceal his problem. Also, we together have six children and I have always had my hands full with the them and with a series of disasters.  These included the death of my mother to cancer in 1987, my own near death in 1989 and the death of our last child., Abigail.   In 1992 my father died, in 1993 Craig’s mother died, in 1994 we suffered severe losses on our home in North Hills.  The estimate for repairs was $250,000.  It took two years to have it repaired during which time we were paying the costs of both houses.  Then just months after the earthquake  my older sister had a heart-attack in Japan.  I flew over to find that she was brain dead.  And that was only the beginning of that story. 

            I tell you this not to elicit sympathy but to explain how I could have overlooked what was going on. 

            We have four children in college and another in junior high school.  We are still supporting our oldest daughter, Morgan, who has never entirely recovered from an automobile accident in 1991 and who was unable to work at all for four years. She was rear-ended by a school bus at a school crossing.  Craig’s brother handled her claim and consequently she received nothing.  (He filed too late.)  She is now somewhat better and

 trying to find employment. My middle son also had a drug problem in 1993 -  that took an enormous amount of my time for I don’t know how long. 

            So, this is what was happening while Craig’s weight swelled and his health plummeted.  Since he couldn’t deal with the problems his disability raised he escaped into work and eating.  When he was diagnosed he looked terrible.  We re really fortunate that he did not die of the stress.  

            Since I have taken over he had improved enormously.  But this has not been good for me.  Both of my sisters died of heart attacks, Anne, as I mentioned in 1994 and Carol in 1974.  Their ages were 59 and 36.  Two years ago my younger brother had open heart surgery.  I am now under a doctor’s care for my heart. 

            What I want is to resolve this so that we can have a normal life, or as normal as possible given Craig’s condition I really wish that the IRS or the Franchsie  had charged Craig with non-filing.  I thought that was what happened eventually.  If the IRS had charged him he would have received the care he needed years ago - and spared all of us incredible suffering. 

            Craig’s  non-filing arose not from any unwillingness to file but from an inability to file.  If you read Dr. Marquart’s letter this is clear.  Since that is the case we should not have to pay any penalties - or interest..  Most especially since we never owed anything.

            This is what I want.  I want out from under the mountain of debts that Craig’s condition has caused.  A refund of the excess payments would help. 

            People like Craig who are disabled from childhood are unable to do certain things.  Some people have no legs and therefore cannot dance.  Craig cannot deal with authority in any form and so cannot file his taxes. 

            This had been a very difficult letter to write.  Thank you for your prompt attention in this matter. 

Sincerely,