1776 50th State Street
Freetown, FL 33333-5555
September 12, 2006
Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
9450 Koger Blvd.,
St. Petersburg, FL 33702
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 an illegal tax lien under IRC 6320.
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 illegal tax liens against me for tax year 1994 -1998 in the amount of approximately $200,000. These liens were called “Revocation of Release of Federal Tax Lien”, form # 12474A. These seven such forms were dated August 11 & August 15, 2005.
Also the IRS filed three Notices of Federal Tax Lien, form 668YC on August 24, 2005 and one on August 23, 2005.
B. The tax liens were illegal or invalid because the IRS did not send me a notice of collection due process hearing as required by IRC 6320. Federal law requires that I receive my Notice of my Right to a hearing within five days of the filing of the NTFL. I did not receive a hearing notice or an opportunity to request a CDP hearing for the revocation forms listed above.
C. Since the time of the wrongful lien, I sent the IRS dozens and dozens of letters and made innumerable phone calls. The IRS was clearly notified several times that the renewed liens were incorrect because I never received my notice of CDPH.
3. The injuries for this claim include:
A. The renewal of the expired liens caused the cancellation of a closing on the sale of real estate of a valuable piece of commercial property once owned by me. I was unable to sell the property but I still incurred immense costs such as real property taxes, legal fees, maintenance, mortgage payments, etc.
The cancellation of the sale of this property caused severe and unnecessary financial hardship to my family and I. We were denied the necessities of life due to this levy.
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 liens. I experienced immense costs in attempting to remove these illegal liens, and stopping a foreclosure. I have expended a vast amount of time and resources in contesting these illegal liens.
C. The illegal liens and cancellation of the closing caused anxiety, emotional distress, mental anguish, severe health problems, etc…
D. Loss of use of my money, reasonable interest, etc.
4. The dollar amount of the claim includes:
A. $200,000 for costs associated with the cancellation of the closing.
B. $200,000 for loss of use of real property.
C. $100,000 for costs associated with contesting and cancellation of the legal liens.
D. $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.Yours: Ernest Patriot Ph#(555)555-5555 SSN: 123-45-6789