1776 Patriot Way
Freetown , USA
December 4, 2006
Area Director of the IRS For Florida
400 Bay Street
Jacksonville, FL 32202
Attn: Compliance Technical Support Manager
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, for an illegal tax lien under IRC 6320.
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 above. The best time to call me is during normal business hours.
2. The grounds of my claim for damages include:
A. IRS unlawfully re-filed illegal tax liens against me for tax year 1988, 1989, 1990, 1991, 1992, and 1993 in the amount of approximately $100,000.
Tax liens were originally filed September 20, 1996 in Volusia County for the tax years 1988, 1989, 1990, 1992, 1993 (Lien D), and (Lien A) for the tax period 1991 on March 3, 2005. Lien C was originally filed in Alachua county on March 3, 2005 for tax years 1989, 1990, 1991, 1992, 1993.
These NFTL's were re-filed on March 14, 2006 in Volusia County and March 13, 2006 in Alachua County Note: Original Lien D had incorrect date for the re-filing deadline.
B. The date of assessments for the various tax liens and years include:
#1. Lien A (re-filed for tax year 1991) was on July 1, 1996:
#2.Lien B (re-filing for tax year 1989, 1990, 1992, 1993) was on March 11, 1996. Note: tax year 1988 was omitted from the re-filing.
#3. Lien C (re-filing for tax years 1989, 1990, 1992, 1993) was on March 11, 1996. For tax year 1991, the date of the assessment was July 1, 1996.
These tax liens were invalid because the re-filing was done after the ten-year statue of limitations had expired. The statue of limitations begin running on the date of assessment, not the filing date of the tax lien.
Since these tax liens were re-filed after the expiration of the statue of Limitation, they are invalid and should be removed.
C. 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 days of the filing or re-filing of the NTFL. I did not receive a hearing notice or an opportunity to request a CDP hearing for the revocation forms listed
3. The injuries for this claim include:
A. The re-filing of the expired liens caused my family and me great economic hardship. I am unable to sell the properties but I still incurred immense costs such as real property taxes, legal fees, maintenance, mortgage payments, etc. I cannot borrow money against the properties either. We were denied the necessities of life due to this levy.
B. Further, I was forced to hire and retain expensive tax professionals to assist me, to write letters and explain to me my avenues of contesting the illegal liens. I experienced immense costs in attempting to remove these illegal liens and stopping a foreclosure. I have expended a vast amount of time and resources in contesting these invalid liens.
C. The invalid liens caused anxiety, emotional distress, mental anguish, severe health problems, etc… These illegal and invalid liens were posted in two counties where my wife, a medical doctor, and I live
D. Loss of use of my money, reasonable interest, etc.
4. The dollar amount of the claim includes:
A. $100,000 for loss of power to sell and mortgage for real property.
B. $100,000 for costs associated with contesting and cancellation of the legal liens.
C. $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.