Tax collection letter

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It is letter format please.
Communication from hired by the city of San Francisco Tax Collection Office.
Office would like people to pay willingly and have a positive experience.
Target Audience: owe small & amount payment is over due.
Write three letter: first, 30 days 1 page for people who payment is over due 30 days
second, 90 days 1 page
for the people who payment is over due in 90
third, proposal letter 2 page
for chief officer.
For the proposal letter: why would your sample letter be successful.
Read 15 Basic Functional appeals. choose 8 basic appeals in the letter.
Letter 1 needs two appeals
Letter 2 needs two appeals
Proposal needs four appeals