December 2, 2006
1776 Patriot Way
Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
Internal Revenue Service, The Federal Building
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 to satisfy that purpose. I intend to 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 and address are above. My telephone number and identification number are below. The best time to call me is during normal business hours.
2. The grounds of my claim for damages include:
A. The IRS filed notice of federal tax liens against me several years ago for thousands of dollars for tax years 1989, 1990, 1991, 1992, 1993, 1994 and 1995.Then the IRS later re-filed notices of NFTL. IRC 6320 (a)(2) requires the IRS to notify the taxpayer in five business days of filing the notice of federal tax lien. Federal law requires that I receive a notice of CDPH and a copy of the lien with in five days of filing. The IRS office did not do that which means the tax liens are invalid.
B. IRC 6320 (a)(2) requires the IRS to notify the taxpayer in five business days of filing the notice of federal tax lien and also the re-filing. Your agency did not send me a copy of the NFTL within five days. Further, your agency did not send me a copy of the re-filed NFTL within five days, as the law requires. Therefore, the liens and the re-filed liens are invalid.
C. IRC 6320 also requires that you send me a CDPH notice within five days of the filing and re-filing a NFTL. This was not done and therefore the liens are invalid.
D. The IRS also failed to send me a Notice of Collection Due Process Hearing for the numerous re-filing of NFTL.
E. Since the IRS did not notify me of the re-filing of the lien or send me my CDPH Notice; the re-file liens are invalid and therefore should be removed. The IRS left the liens on the courthouse on my property after they became invalid and refused to remove them.
F. For the years in question, I was a full time homemaker, did not work outside of the home, did not receive any income under and definitions, did not receive any 1099 or W-4. For the years in question I did not owe any income tax, had no way to incur a tax liability and did not file. The figures against me on the liens and erroneous, frivolous and malicious.
G. For the tax years in question, I did not receive a notice of proposed assessment (30 day letter), the notice of deficiency (90 day letter) and my notice of my right for collection hearing. When the liens were re-filed, I was entitled to a Notice of a CDP hearing under IRC 6320. This was not sent.
3. The injuries for this claim include:
A. Severe and unnecessary hardship for our family and me. We were embarrassed and denied the sale of our home.
B. The invalid tax liens on our home caused anxiety, emotional distress, mental anguish, severe health problems, etc. for me, my husband, daughter, etc.
C. Since we did not know about the re-filing, we were unable to make arrangements with the IRS or to submit an offer in compromise. Now the DOJ has filed suit against us on these NFTL’s and we do not have time to pay the IRS. If we had known about the re-filing then we would have had time to meet the requirement of the tax collectors.
D. These fictitious, invalid and incorrect tax assessments against me were filed in the public record of my county and made known to many people. This caused embarrassment humiliation, public ridicule etc.
4. The dollar amount of the claim includes:
A. $50,000 for the invalid liens remaining in effect on my home, which prevents any sale and borrowing. Now we cannot borrow any money to pay the IRS.
B. $40,000 for mental anguish, emotional distress, anxiety, etc.
C. $100,000 minimum statutory damages.
D. $100,000 for the fictitious tax liability and resulting consequences.
In conclusion, this is my claim for damages for wrongful actions of IRS employees. Under federal law, I am entitled to compensation.