Harold D. & Sherrie K. Patriot
Jacksonville, FL 32210
Area Director of the IRS or Region of Florida
400 Bay Street
Jacksonville, FL 32202
Attn: Compliance Technical Support Manager
Re: REQUEST FOR RELEASE OF LIEN UNDER 26 CFR 401.6325-1(f)
Dear: Compliance Technical Support Manager:
This is a Request for Release of Federal Tax Lien made in accordance with 26 CFR 401.6325-1(f), as required by 26 CFR 301.7432-1 (f)(2)(iii). This request is for the release of the NFTL’s, which are invalid and unenforceable for the reasons listed below.
Under 26 USC 7432 and said regulation 26 CFR 301.7432-1, in subsection (f), we are required to exhaust our administrative remedies by sending you a request for release of lien letter pursuit to CFR 401.6325-1(f). This letter is our method of doing that.
We will file soon a civil action in US District Court under IRC 7432 for the wrongful and illegal collections actions against us by failure to remove lien. This letter is part of exhausting our administrative remedies.
Under 26 CFR 401.6325-1(f), we must request from you the following:
- A certificate of release with respect to all the notices of federal tax lien against us recorded in the clerk’s office in the Duval County (Florida).
- Our name and address is above. Our telephone number and identification number are above. The best time to call us is during normal business hours.
- Attached are copies of the Notice of Federal Tax liens on our property. The five liens on our home could be described as follows:
Every day the invalid liens are attached to our property, we are being financially and emotionally damaged. We are requesting the release of these liens.
- Lien A with a serial # 599731923 was issued on March 13, 1997.
- Lien B with a serial # 599855578 was issued on September 29, 1998 for the amount of $3,000.
- Lien C with a serial # 599857629 was issued on December 9, 1998 for the amount of $3,500.77.
- Lien D with a serial # 599961650 was issued on August 23, 1999 for the amount of $5,500.
- Lien E with a serial # 141294803 was issued on October 29, 2003 for the amount of $33,925.80.
- The grounds upon which the issuance of a release is sought, including:
On November 30, 2004, when we were supposed to close on the sale of our home, we learned that the IRS unlawfully placed five Notices of Liens on our home totaling $52,617.29. We were shocked since we did not previously receive a notice for any liens and did not become aware of them until the closing. Our family was very upset by this disturbing news and suffered severe and unnecessary hardship.
Today, the IRS has five illegal tax liens against our property. A prospective purchaser of our home would be misled by these liens which harm us in many ways. These liens should be removed.
The tax liens were invalid simply because the IRS failed to notify us as required by law. According to 26 USC § 6320 (a)(2), the Secretary shall notify us in writing “not more than 5 business days after the day of the filing of the notice of lien.” Such a notification never took place.
In addition, the IRS failed to issue us a notice as required by 26 USC § 6320 (a)(2) caused us to miss an opportunity to request a fair hearing under 26 USC § 6320(b). We do certainly want to be heard.
We request the withdrawals of the notices of liens based on 26 USC 6323(j)(1)(A) which states that the Secretary may withdraw a notice of a lien if the Secretary determines that the filing of such notice was “not in accordance with administrative procedures of the Secretary.” The remaining liens meet the condition for withdrawal. Such a withdrawal would also be in the best interest of Plaintiffs and the United States. 26 USC 6323(j)(1)(D)
We request the release of the notices of liens based on 26 USC 6325 which states that the Secretary shall issue a certificate of release of any liens imposed if the Secretary finds that the liability “has become legally unenforceable.” 26 USC 6325(a)(1) The existing liens are legally unenforceable because they are illegal. Therefore, they must be removed.
The tax liens were illegal or invalid because the IRS did not send us a notice of collection due process hearing as required by IRC 6320. Federal law requires that we receive our Notice of our right to a hearing within five days of the filing of the NTFL. We did not receive a hearing notice or an opportunity to request a CDP hearing.
For the above reasons, the liens are unenforceable. Under IRC 6322, the Secretary must remove the liens when they become unenforceable.
In conclusion, this is our request for certificate of release of the NFTL’s listed above because they are unenforceable.
Harold D. Patriot Sherrie K. Patriot