December 2, 2006

Robert Patriot
1776 Patriot Way
Springfield,

Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
Internal Revenue Service, The Federal Building
Cincinnati, OH

Re: ADMINISTRATIVE CLAIM FOR UNAUTHORIZED COLLECTION ACTIONS UNDER IRS § 7433 & 26 CFR § 301.7433-1

Dear Compliance Technical Support Manager:

Your office refilled many notices of federal tax liens against me on September 1^st, 26 & 27, 2005. You did not send me a CDPH notice when you refilled the NFTL.

IRC 6320 (a)(2) requires the IRS to notify the taxpayer in five business days of filing the notice of federal tax lien.

Federal law requires that I receive a notice of CDPH and a copy of the lien with in five days of filing. You office did not do that which means the tax liens are invalid.

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 to satisfy that purpose. I intend to 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 are 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:

A. IRS placed Notices of Liens on my home in the amount of over $200,000 many years ago. Then the IRS re-filed these liens several years ago. We did not find this out until recently. We had no notice from anyone.

B. IRC 6320 (a)(2) requires the IRS to notify the taxpayer in five business days of filing the notice of federal tax lien and also the re-filing.

C. Further the IRS also failed to send me a Notice of Collection Due Process Hearing for the numerous re-filing of NFTL.

D. Since the IRS did not notify me of the re-filing of the lien or send me my CDPH; the re-file liens are invalid and therefore should be removed.

3. The injuries for this claim include:

A. Severe and unnecessary hardship for our family and me. We were denied the sale of our home.

B. This robbery of our home caused anxiety, emotional distress, mental anguish, severe health problems, etc. for me, my wife, daughter, etc. My wife will never be the same person.

C. Since we did not know about the re-filing, we were unable to make arrangements with the IRS or to submit an offer in compromise. Now the DOJ has filed suit against us on these NFTL’s and we do not have time to pay the IRS. If we had known about the re-filing then we would have had time to meet the requirement of the tax collectors.

4. The dollar amount of the claim includes:

A. $50,000 for the invalid liens remaining in effect on my home, which prevents any sale and borrowing. Now we can not borrow any money to pay the IRS.

B. $40,000 for mental anguish emotional distress anxiety, etc.

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.

Yours:

Robert Patriot