Mr. John Patriot
St. Cloud, Florida
Dec 21, 2007
Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
Orlando, FL 32751
Re: John Patriot
Re: ADMINISTRATIVE CLAIM FOR UNAUTHORIZED COLLECTION ACTIONS UNDER IRC 7433 & 26
Dear: Compliance Technical Support Manager:
This is an administrative claim for civil damages for Unauthorized Collection Actions
under IRC 7433 and CFR 301.7433-1. Under said law in section (d) (1) and said regulation
in section (d), I am required to exhaust my administrative remedies. This letter
is my method of doing that.
I will file a civil action in US District Court under IRC 7433 for the wrongful
and illegal collections actions against me. /> Under CFR 301.7433 (e) (2), I must
inform you of the following:
- My name, address and identification number is above. My telephone number is below.
The best time to call me is during normal business hours.
- The grounds of my claim for damages include:
- Since October 2006, the IRS collection department has levied my social security
retirement benefit in the amount of $1,100 per month, by way of the Treasury Offset
Program [TOP] for an alleged tax debt for the tax years 1998 to 2003 and other years.
Each month, the IRS was taking $1,100.00 out of my Social Security check of $1,746.00.
The IRS levied my social security check 6 times between October, 2006 and March,
2007 in an amount that is unauthorized or illegal.
- The levy was wrongful because the tax collectors did not send to me my CDPH notice.
IRC~6630 mandates that the IRS send me a Notice of my Right to a Collection hearing.
No levies are allowed until that notice is send and the taxpayer does not respond.
- I have written several letters to the IRS offices in Florida concerning the failure
to send the mandatory CDPH notice and the automatic stay of collections. The tax
boys did not respond to any of my letters.
I have written dozens of letters to the IRS asking them to stop this unauthorized
garnishment but they did not respond.
- I have written the IRS and the SSA many times about this illegal levy and they have
ignored my request for correction. I request that the monies from the illegal garnishment
on my SS benefit be returned to me with interest.
- The six illegal tax collections were excessive in the amount of approximately $6600.
- For the tax years in question, I never had a collection due process hearing (CDPH)
even though IRC ~6330 states that I am entitled to one.
- The injuries for this claim include:
- Severe and unnecessary hardship to my family, my handicapped son and me. We were
denied the necessities of life due to this unauthorized garnishment under the TOP.
I had to incur debt and not pay my bills because almost my entire social security
check was taken.
- Further, I was forced to hire and retain expensive tax professionals to assist me,
to write letters and explain to me my avenues of contesting the illegal levy.
- This robbery of my retirement benefit and the resulting damage to my handicapped
son caused me anxiety, emotional distress, mental anguish, physiological injury,
severe health problems, etc.
- Loss of use of my money, plus reasonable interest.
- I was unable to pay my loans and other debts.
- The dollar amount of the claim includes:
- Almost $7000 from my social security check collected illegally.
- B. Interest on excessive amount taken.
- $100,000 damages.
- Cost for advice from experts.
- In conclusion, this is my claim for damages for wrongful actions of IRS employees.
Under federal law, I am entitled to compensation.