B. Instructions for the Administrative Claim letter:
#1 Personalize the sample letter. You will see on the website or attached to this letter, a sample administrative claim with a fake name and super slave number(SSN). Remove the fake name and number, put in yours. Then put in your particulars as needed
#2 Make multiple submissions. You need to send your administrative claim letter to many IRS offices. This is cheap and effective. This keeps the IRS from falsely stating that you sent it to the wrong address. Just change the address of the of the first admin letter to several other addresses. Go through the old letters fro the IRS and find many addresses. Then mail them all. Keep copies of everything for yourself.
#3. Send regular/first class US Mail. This is cheap and effective. Private mail services do not work for official mail.
The law says when you put it in the mailbox with proper postage and address, the addressee received the letter in three days. See the Common Mailbox Rule under Earnest Letter Writing on my website.
Administrative Claim Letter
Mr. Gary Patriot
1776 Patriot Way
Upper Marlboro, USA
March 13, 2007
Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
Re: Gary Patriot, SSN 123-45-6789
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 my method of doing that. I will 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 is 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:
On four occasions the IRS collection department levied my paycheck at the US Post Office for an alleged tax debt for the tax year 2001 by way of the Treasury Offset Program [TOP]. For the tax year in question, I had a collection due process hearing (CDPH) pending. Under IRC 6330, all tax collections activities are suspended while the CDPH is pending.
The IRS levied my paycheck twice last year. I called the IRS collection division on an 800 number and notified them that my CDPH was pending. Immediately, the levy was lifted.
The IRS collection department levied my paycheck the previous two pay periods. I called the IRS collection office on Feb 16 on an 800 number. I informed the collection staff, an Ms Holden ID# 91-07967, that the CDPH was pending and therefore the levy was illegal. The Revenue Officer promised to stop the levy and promised me a refund of monies wrongfully taken. The illegal TOP was just lifted.
I request that the monies from the illegal garnishment from my paycheck last month be refunded to me with interest.
By stopping the levy last year, the IRS has admitted that the levy on my paycheck was in violation of federal law. Therefore I am entitled to an apology from your office for your wrongdoing. The illegal taking of my paycheck has happened four times and I want some assurance that it will not happen again.
The dates of the levy and the amount taken on the levy include:
May 5, 2006 $ 241.08
May 19, 2006 $ 212.54
February 9, 2007 $ 233.01
February 23, 2007 $ 238.
The four illegal tax collections were excessive in the amount of approximately $1000 of which approximately $500 has already been returned to me.
During the time of the excessive levy, I sent the IRS several letters and made several phone calls. The IRS was clearly notified several times that the levy was illegal because a CDPH had been requested properly and the CDPH case was still open.
The injuries for this claim include:
Severe and unnecessary hardship to my family and me. We were denied the necessities of life due to this garnishment under the TOP. I had to incur debt and not pay my bills because my paycheck was decreased.
Further, I was forced to hire and retain expensive tax professionals to assist me, to w rite letters and explain to me my avenues of contesting the illegal levy.
This robbery of my paycheck caused anxiety, emotional distress, mental anguish, severe health problems, etc…
Loss of use of my money, plus reasonable interest.
The dollar amount of the claim includes:
Almost $500 from my paycheck collected illegally.
Interest on excessive amount taken.
$100, 000 minimum statutory damages.
In conclusion, this is my claim for damages for wrongful actions of IRS employees. Under federal law, I am entitled to compensation.