12 Freedom St
November 6, 2006
Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
IRS Office, Federal Building
Re: ADMINISTRATIVE CLAIM FOR UNAUTHORIZED COLLECTION ACTIONS UNDER IRS 7433 & 26 CFR 301.7433-1
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, for a levy under IRC 6330.
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:
1. My name and address is above. My telephone number and identification number are below. The best time to call me is during normal business hours.
2. The grounds of my claim for damages include:
A. IRS unlawfully filed on my employer a notice of levy for tax year 1993 in the amount of a proximally $1,700 to be withheld from my paycheck and sent to the IRS.
B. The levy was illegal or invalid because the IRS did not send me a notice of collection due process hearing as required by IRC 6330. Federal law requires that I receive my Notice to a Right hearing before the IRS can levy monies due me. I did not receive a hearing notice or an opportunity request a CDP hearing. I am entitled to a stay of levy during the time my CDPH is pending.
C. During the time of the wrongful levy, I sent the IRS dozens and dozens of letters and made innumerable phone calls. The IRS was clearly notified several times that the levy was illegally applied.
3. The injuries for this claim include:
A. Severe and unnecessary hardship to my family and me. We were denied the necessities of life due to this effect levy. Also directly from the levy, I had no funds to acquire professional help with the stress the IRS caused me. But I did call one therapist for help.
B. 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.
C. The IRS did not collect any actual funds on their illegal levy, but they terrorized my employer and created severe mental problems for me, including loss of concentration, inability to perform my task at work; which could cause shop liability problems. This forced me out of my job. This caused me to be unemployed and unable to support my family.
D. Loss of use of my money, reasonable interest, etc.
E. The pressure on my employer created pressure on me. I knew the levy was illegal and I became upset that the IRS treated me so badly. The huge levy and the loss of employment created anxiety and distress. See my letter dated February 24, 2006 (attached).
F. During the time of this levy problem I also had a very serious court case in family court and was under a lot of stress. The IRS aggravated my stress. At that time my family and I were attending family counseling under court order.
4. The dollar amount of the claim include:
A. $30,000 for loss of employment and job searching costs.
B. $50,000 for anxiety, mental distress, frustration, and headaches, which almost drove me to the point of nervous breakdown.
C. $100, 000 minimum statutory damages.
In conclusion, this is my claim for damages for wrongful actions of IRS employees. Under federal law, I am entitled to compensation.