January 23, 2009
Social Security Administration
Room 1-114 Federal Building
300 Ala Moana Blvd.
Honolulu HI 96850-1114
Claim Number ________________
To Whom It May Concern: 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 $369.60. This is 30% of the benefit and therefore excessive in the amount of 15% above the lawful limit.
The correct amount is $184.80 which is 15% of my retirement check of $1232.00. The excessive amount of $184.80 is not authorized by the offset law.
Please refund me the excessive amount plus interest. You have unlawfully and excessively levied my Social Security check for over 2+ years, the last one being my December 2008 check and will most 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 refund the excessive amount with interest and 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 am sure that your office would be very embarrassed when the court awards that kind of money; therefore, let us seek a resolution of this matter NOW.
Honolulu Hawaii 96826