Administrative Claim Letter (Excessive TOP)
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:
1. My name, address and identification number is above. My telephone number is below. The best time to call me is during normal business hours.
2. The grounds of my claim for damages include:
A. 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
B. 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%.
C. 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.
3. The injuries for this claim include:
E. I was unable to pay my student loans and other debts.
4. The dollar amount of the claim includes:
In conclusion, this is my claim for damages for wrongful actions of IRS employees. Under federal law, I am entitled to compensation.