1776 Patriot Way
July 2, 2007
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), I am required to exhaust my administrative remedies by sending you a request for release of lien letter pursuit to CFR 401.6325-1(f). This letter is my method of doing that.
I will soon file a civil action in US District Court under IRC § 7432 for the wrongful and illegal collections actions against me by failure to remove liens. This letter (request to remove liens) is part of my exhausting my administrative remedies. Next I will send you an administrative claim for damages for your failure to remove said liens.
Under 26 CFR 401.6325-1(f), I must give you the following information and make the following requests:
1. A certificate of release with respect to all the Notices of Federal Tax Lien against me recorded in the clerk’s office in the county of Duval, including the ones listed below as liens A, B, C, D, and E.
2. My name and address is above. My telephone number and identification number are above. The best time to call me is during normal business hours.
3. Attached are copies of the Notice of Federal Tax Liens which affect the property:
A. The NFTL filed in Duval County on March 19, 1997 for the tax year 1993, against Harold for 1040 taxes (hereafter Lien A).
B. Lien filed in Duval County on October 7, 1998 for tax year 1985 through 1990 against Harold for civil penalties (hereafter Lien B).
C. Lien filed in Duval County on December 17, 1998 for tax year 1991 through 1996 against Harold for 6702 penalties (hereafter Lien C).
D. Lien filed in Duval County on November 25, 2003 for tax year 1992, 1994 and 1995 against Harold for 1040 taxes (hereafter Lien D).
E. Lien filed in Duval County on August 1, 1999 for tax year 1985 through 1995 against Sherrie for 6702 penalties (hereafter Lien E.)
4. The grounds upon which the issuance of a release is sought, including:
A. IRS unlawfully filed invalid tax liens against me for tax years above in the amount of approximately $53,000.
B. The tax liens were illegal or invalid because the IRS did not send me a notice of collection due process hearing as required by IRC § 6320. Federal law requires that I receive my Notice of my right to a hearing within five business days of the filing of the NTFL. I did not receive a hearing notice or an opportunity to request a CDP hearing for the tax liens listed above.
C. IRC § 6320 requires that the IRS must send me a copy of the tax lien filed against me within five business days of the filing. They did not do this, which caused me immense hardship.
D. The IRS does not have proof that they sent me these two notices, i.e. the Notice of CDPH and the Notice of filing of the NFTL, or that I received them.
D. We did not know about the liens being placed against us. We sold our house and planned to move a thousand miles to another state. We packed everything up, then prepared for the sale and closing on our house. Harold quit his job in preparation for the move. After changing our address, we had to change it back.
The sale did not go through because of the excessive and illegal liens.
E. We suffered immense financial harm due to the canceled sale and moving. Also, Sherrie’s father does not have her to take care of him in his declining years.
F. This caused immense emotional distress, anxiety, mental anguish, humiliation, embarrassment, severe health problems, etc. for our family.
5. 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 my request for certificate of release of the NFTL’s listed above because they are unenforceable, etc.
Sherrie Harold Patriot