Barry Patriot
Danielsville, GA 30633

Date: October 15, 2007

To: Chief IRS Collection Division
IRS Office
401 W. Peachtree St. NW
Atlanta, GA 30308

To: Chief IRS Collection Division
Attn: P.S. Lane
IRS Office
31 Hopkins Plaza
Baltimore, MD 21201

Re: Barry Patriot SSN: 123-45-6789

Dear Tax Collector:
On May 5, 2005 three separate liens were placed against me in Transylvania County, NC. They are for the year 2000 for type of tax 1040 in the amount of $3288.55; for the year 2001 type of tax 1040 in the amount of $3690.81; and for the year 1999 type of tax 6702 in the amount of $500.00.
For the tax years in question, I had not received any tax assessment notices. IRC 6320(a)(2) requires the IRS to notify the taxpayer with in five business days of filing the notice of federal tax lien. The IRS did not send me notices of filing of these NFTLs.
IRC 6320 also requires that the IRS send to the taxpayer with in five business days from the filing of liens or levies, the Notice of his right to a collection hearing under the said statue. The IRS did not send me my CDPH notice on these liens.
Since the required notices were not sent, the liens are invalid and therefore unenforceable. If the NFTL are unenforceable, 7432 says they must be removed. If not, then damages are due under 7433.
If these liens are not removed, I will file an ADMINISTRATIVE CLAIM FOR UNAUTHORIZED COLLECTION ACTIONS UNDER IRS 7433 & 26 CFR 301.7433-1.

Yours,
Barry Patriot