June 18, 2007
To: Social Security Administration
8533 E 32nd St N
Wichita, KS 67226
Claim Number xxx-xx-xxxx A
Your agency is levying my Social Security check under the TOP for a tax debt due to the IRS. The TOP has a maximum limit of 15% of the benefit amount. You withheld, as an offset against my check, the amount of $342.80. This is 32% of the benefit and therefore excessive in the amount of 17% above the lawful limit.
The correct amount is $160.80 which is 15% of my retirement check of $1072.00. The excessive amount of $182.00 is not authorized by the offset law.
Please refund me the excessive amount plus interest. You levied my June check and will probably levy one or two more months as well.
The Congress passed the Taxpayer’s Bill of Rights II which included the Illegal Tax Collection Act, IRC§7433. If you do not remove this illegal levy I will be forced to file suit in federal district court. I want to remind you, that statute has a minimum statutory damages provision of $100,000 for your agency. I know that your office would be very embarrassed when the court awards that kind of money, therefore, let us seek resolution of this matter now.