St. Petersburg, FL 33702
July 24, 2007
Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
Re: Ernest Enax SS# 123-45-6789
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 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 February 2007, 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 1997 to 2002 and other years
- 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%.
- 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 seven illegal tax collections were excessive in the amount of approximately $7000.
- The injuries for this claim include:
- Severe and unnecessary hardship to my family 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 was taken.
- 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 caused 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 student loans and other debts.
- The dollar amount of the claim includes:
- Almost $7000 from my paycheck collected illegally.
- Interest on excessive amount taken.
- $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.