Your notice notwithstanding
I am very much alive.
There is no reason why
I should now file Estate Tax Form seven-zero-five.
Under penalties of perjury,
I declare that the information provided herein
is both true and fair.
Please accept this reply as is,
without Form one thousand three hundred and fifty-nine.

I.R.S. Reply (Edited)
" Based on your information,
we agree that you are not required to file.
We are taking no further action at this time,
but we will contact you should this tax issue arise. "

- Bernard Otterman -