Marie Maple
Revenue Officer
Employee ID #:56-89391
Internal Revenue Service

Dear MS. Maple

This is in reply to your request for Kim H to complete and return form 56 so you can address the letter from the Trust TKS Holdings requesting you remove the Federal Tax Lien from the property located in Gastonia NC.

MS. H has resigned from the position of Trustee due to a change in employment and move. I am Christy Engle and I have taken on the responsibility as Trustee of ABC Holding, a Trust structured for the benefit of my niece and nephew.

I have completed the IRS Notice of Fiduciary Relationship, form 56 and am requesting once again that you REMOVE the illegal Federal Tax Lien you have placed on this property. The property is owned by the Trust and has NO connection to Marcus. I hereby request a certificate for discharge. Please send me the information to get this accomplished.

You mention in the next to last paragraph that “Generally speaking, the original taxpayer solely has Collection due Process (CDP) rights” and that all the Trust would be afforded is Collections Appeal rights (CAP) only. I have read through the publication you sent and I can not find anywhere that specifically spells out that Nominee or Alter Ego’s will NOT be offered (CDP) rights.

You are obviously treating the Trust in a comparable legal capacity as that of the original taxpayer therefore I would fully expect ABC Holdings to be offered the same options and rights in having this illegal Lien removed.

*** Holdings, a Trust
Gastonia, NC