Doug and Sherrie Patriot
P.O. Box 81
Jackson City, Florida 36336
Date: August 23, 2006
Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
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.
Under said law in section (d) (1) and said regulation in section (d), I am required to exhaust my administrative remedies. This letter is to satisfy that purpose.
I intend to 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 are 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 placed Notices of Liens on our home in the amount of $53,000. We did not find this out until we went to sell our packed up home and went to the closing. We had no notice from anyone.
B. The amount of the Notices of Federal Tax lien totaled was $53,000. With this kind of money involved someone should have sent us a letter or something!!!
C. IRC 6320 (a)(2) requires the IRS to notify the taxpayer in 5 business days of filing the notice of federal tax lien.
D. The signature on these Notices of Liens was the signature of an IRS agent. The IRS also violated the Uniform Federal Lien and Registration Act which requires that a certification signed by a delegated federal agent must accompany all federal liens.
3. The injuries for this claim include:
A. Severe and unnecessary hardship for us and our family. We were denied the sale of our home. Twenty-seven years of marriage was already packed up to move, so we could help take care of Sherrie's father in another state. Further, we were forced to move back in and try to figure out where everything was located such as clothes and items needed daily. Then we had to write letters to change our address back to what it had been. We also had to find out where the notice of federal tax lien was located.
B. This robbery of our home caused anxiety, emotional distress, mental anguish, severe health problems, etc. for me, my wife, daughter, Sherrie's Father. Sherrie will never be the same person.
C. Also, we were unable to pay our bills, as Doug quit his job to move and had to find another job to pay house payments (so the mortgage company would not foreclose), electricity, water etc.
4. The dollar amount of the claim includes:
A. $24,000 for the illegal liens you placed on my home, which prevented the sale from going through and all the costs for the cancellation of the sale of our home and moving.
B. $40,000 for mental anguish emotional distress anxiety, etc.
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.
________________________________ Doug Patriot _______________________________ Sherrie Patriot Telephone Number ________________ Identification Numbers: _______________ _______________