Area Director of IRS for this region
Attn: Compliance Technical Support Manager.
Internal Revenue Service;
RE: Request for Release of Lien under 26 CFR 401.6325-1 (f)
Dear Compliance Technical Support Manager:
This is a request for release of Federal Tax Lien made in accordance with 26 CFR 401.6325-1(f), as required by 26CFR301.7432-1(m). This request is for the release of the NFTL’s, which are invalid and unenforceable for the reasons listed below.
Under 26 USC- 7432 and said regulation 26 CFR 301. 7432-1, in subsection (f) , I am required to exhaust my administrative remedies by sending you a request for release of lien letter pursuit to CFR401.6325-1 (f). This letter is my method of doing that.
I will soon file a civil action in the US District Court under IRC-7432 for the wrongful and illegal (lien filed against my home located at 101/103 Canal street Winchester, Ma. 01890) collections actions against me as a nominee by failure to remove lien. This letter (request to remove lien) is part of my exhausting administrative remedies. Next I will send you an administrative claim for damages for your failure to remove said lien.
Under 26 CFR 401.6325-1(f), I must give you the following and make the following requests:
- A certificate of release with respect to the Notice of Federal Tax Lien against me recorded in the Registry of Deeds, Southern Middlesex County, East Cambridge, MA. 02141 including the one listed below as lien A.
- My name and address is above. My telephone number and identification number are also above. The best time to reach me is normal business hours.
- Attached is a copy of the Notice of Federal Tax Lien which affects the property.
- The NFTL filed at the Registry of Deeds on September 25 2006, for being classified as a nominee of Robert Lilly a/k/a Robert R for 1040 taxes. (hereafter Lien A)
- The grounds upon which the issuance of a release is sought, including:
- IRS unlawfully filed an invalid tax lien against me for being a nominee of Robert
a/k/a Robert R in the amount of $792,207.76.
- The Tax Lien was illegal or invalid because the IRS did not send me a Notice of
collection Due Process Hearing as required by IRC- 6320. Federal law requires that
I receive my Notice of my Right to a hearing within 5 business days of the filing
of the NTFL. I did not receive a hearing notice or an opportunity to request a CDP
hearing for the tax lien listed above.
- IRC- 6320 requires that the IRS must send mea copy of the tax lien filed against
me within 5 business days of the filing. They did not do this which causes my immense
- The IRS does not have proof that they sent me these two notices ie: the notice of
CDPH and the notice of filing the NFTL, or that I received them.
- I have suffered immense financial harm; due to the fact that I can not remortgage
taking advantage of lower rates and my credit has been destroyed. Our family has
been split apart (Divorce) leaving a 10 year old with a broken heart... something
dollars in any amount will never repair; and in the most crucial time of his life.
- This has caused immense emotional distress, anxiety, mental anguish, humiliation,
embarrassment, severe health problems for all the family members, opportunity costs
have been tremendous, etc
- I have never filed a joint tax return with anyone in my entire life and I have always
filed accurate and timely returns and never had a return questioned or altered by
the IRS. This issue has nothing to do with me or my real estate. I am not a nominee
for anyone and never have been a nominee for anyone. According to Judge Dorothy
M Gibson, Justice Middlesex Probate and family Court (Docket # 07D1821-DV1) ruled
on March 3, 2008; with respect to the said real estate Robert R has never had an
interest in said real estate and is not entitled to any interest now. Robert R has
a responsibility to help financially support his family when married and when divorced.
- The dollar amount of the claim includes:
- $792,207.76 for the invalid lien remaining in effect on my real estate and or home
which prevents me from remortgaging to obtain lower interest rates along with damaged
- $100,000.00 statutory damages.
- $100,000.00 for the fictitious tax liability and resulting consequences.
- $100,000.00 for my mental anguish, emotional distress and anxiety etc.
- $100,000.00 for my child’s mental anguish, emotional distress and anxiety along
with physical problems.
- $100,000.00 for a broken marriage as a result of this issue.
- For the above reasons the Lien is unenforceable under IRC-6322, the secretary must
remove a Lien when they become unenforceable.
In conclusion, this is my request for certificate of release of the NFTL listed
above because it is unenforceable, etc.