Tucson, AZ 85710-2104
June 19, 2009
ADMINISTRATIVE CLAIM FOR DAMAGES RESULTING
FROM ILLEGAL SEIZURE OF SOCIAL SECURITY FUNDS
Area Director of IRS for this Region
ATTN: Compliance Technical Support Manager
210 East Earll Drive
Phoenix AZ 85012
RE: Evelyn Patriot, SS_____________________
RE: UNAUTHORIZED COLLECTION ACTIONS UNDER IRC 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 26 CFR 301.7433-1, for an excessive levy & levy in violation of 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 U.S. 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, telephone number and identification number are above. The best time to call me is during normal business hours.
In 2005, IRS began illegally seizing my meager Social Security benefits, and continues to do so.
The grounds of my claim for damages include:
- Since 2005, 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 tax years 1995, 1996 and 1997. The TOP is limited to 15%. However the tax collectors took the entire retirement check which is an excess of 85%
- I have written the IRS and the SSA many times about this excessive levy, yet they have ignored my request for correction.
- 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 of a right to a hearing before the IRS can levy monies due me. I did not receive any hearing notice or an opportunity to request a Collection Due Process Hearing. I am entitled to a stay of levy during the time my CDPH is pending. CDPH has never been mentioned or offered in any correspondence from IRS for the tax years in questions. All tax collection activity is required to be suspended while a CDPH is pending.
- I am entitled to an exemption amount from the levy. However, they seized the entire check.
- 5. The IRS can levy social security checks either of two ways:
- Treasurer Offset Program (TOP) which is limited to 15%
- The standard levy which has an exempt amount of about $800 per month for me and about $400 per month for my dependant wife. If the IRS used the standard levy on my social security retirement benefit, almost $1200 per month is exempt. If the exempt amount is not accounted for, then the amount seized is illegal and should be returned.
- The IRS can use either the TOP or the standard levy and the amount taken would be less than $200 per month. However, they are taking 100% of my social security check. No provision exists in the law for that. This is an excessive levy and the money should be returned to me with interest.
- As best that I can determine, the annual amounts taken illegally include:
2005 - $4,250
2006 - $4,300
2007 - $4,450
2008 - $4,550
2009 - $4,750
The total amount levied is $ 22, 300
The injuries for this claim include:
The damages claimed and relief sought includes:
- Severe and unnecessary hardship to my family and myself. We were denied the necessities of life due to this excessive garnishment under the TOP. We had to incur debt and not pay all our bills because my entire SS check was taken. We were unable to purchase medicine that I need at his age
- In order to meet our financial obligations to survive, we were required to borrow funds from friends and relatives.
- We were forced to hire expensive professionals to assist us in researching our avenues of contesting the illegal levy.
- IRS has terrorized me and my family, creating life-threatening stress and health issues, resulting in two open heart surgeries.
- Time spent away from family to research the deliberately ambiguous laws in order to defend our position against the arbitrary assessments of IRS and Social Security.
- I am nearly 71 years old and in failing health, yet because of the IRS seizures, I am forced to work in a feeble attempt to meet our financial obligations.
- I live in constant fear of losing our family home of 43 years and being forced to live with my husband as “homeless,” further accelerating my sensitive medical problems, which require weekly monitoring.
- Loss of use of our money and reasonable interest.
- Immediate suspension of seizure of Social Security benefits earned.
- Refund of all SS seizures to date, plus interest at the rate of 12% per annum.
- $50,000 costs for expert advice.
- $100,000 for anxiety, mental distress, frustration and headaches, which nearly cost me my life.
- $100,000 minimum damages.
- Legal fees and court costs, if this proceeds to trial.
In conclusion, this is my claim for damages for wrongful actions of IRS employees. Under federal law, I am entitled to compensation.