Mr. John Patriot
St. Cloud, Florida
Area Director of IRS for this Region
Attn: Compliance Technical Support Manager Dec 24, 2007
Technical Services Advisory Group
400 West Bay St., Jacksonville, FL 32202
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 100%, by way of the Treasury Offset Program
[TOP] for an alleged tax debt for the tax years 1998 to 2003 and other years. The
TOP was in excess of the legal amount.
- The Treasury Offset Program law only allows a TOP of 15 % to be removed from my
social security check. However, the tax collectors took the entire retirement check.
This is in excess in the amount of 85%.
- Under the law, you can garnishee my Social Security checks under the TOP for 15%.
Each month you are taking $1,100.00 out of my Social Security check of ___________.
This is _________ percentage of my social security check. You are only authorized
to take only 15% or ______________ dollars. The IRS levied my social security check
6 times between October, 2006 and December, 2007 in an excessive amount. I have
written several letters to the IRS offices in Florida concerning the excessive TOP
with no response from them. I have written dozens of letters to the IRS asking them
to stop this unauthorized garnishment.
- I have written the IRS and the SSA many times about this excessive levy and they
have ignored my request for correction. I request that the monies from the illegal
garnishment on my SS benefit be refunded to me with interest.
- The six illegal tax collections were excessive in the amount of approximately $6600.
- 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 excessive garnishment under the TOP.
I had to incur debt and not pay my bills because my entire social security check
- 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 $9000 from my social security check collected illegally.
- 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.