Dahlonega, Georgia 30533

September 4, 2008

Taxpayer Advocate
401 W. Peachtree St., NW
Summit Bldg.
Stop 202-D, Room 510
Atlanta, GA 30308-8099

Dear Sir:

Enclosed is in receipt of a Notice of Levy on Wages, Salary, and Other Income(1) by the Internal Revenue Service, dated August 11, 2008, and sent to Home Depot, Inc. regarding the garnishment of my wages for the tax year 1993.

Also enclosed is a Decision by Judge John Colvin of the United States Tax Court(2), dated January 29, 2008, stating that the collection action for the same tax year, 1993, against me is not sustained. As you can plainly see, this case (Docket # 1299x-xxx) has been decided in my favor.

I called the IRS (800-829-7650) because I thought the action by the Kansas City office was a gross mistake. I was told by a Mr. Sylvester that they didn’t have a copy of the January Tax Court ruling, but he had another “ruling” by some kind of “court” against me in March which I know nothing about.

Please note the enclosed notice from Home Depot(3) with instructions for me to clear this matter up before the next pay period, or my paycheck will be garnished which is something that I can’t afford to happen.

I didn’t work in 1993 and earned no income. I don’t know where the IRS came up with the figure on its Notice and immediately filed for CDPH in November, 2006. I have taken this matter through the whole Tax Court process, the Court judging in my favor – only to have the IRS disregard the Tax Court’s ruling and levy my wages through my employer.

I no longer believe the IRS made a simple mistake, but is in the act of flagrant harassment toward me, and I need your help. I do not have the resources to correct an “error” that your agency refuses to address.

I am asking for your assistance in this crucial matter. Please take action to stop this garnishment immediately and release the unwarranted levy against me as soon as possible. I also need all records cleared in all IRS offices to prevent this from happening again.

Thank you for your proper action.


Beverly Patriot