Dr Tom, 				)
Plaintiff, 				)
v. 					) 		CASE NO: 1:08-cv-00914-xcx
Defendant. 				)


Dr Tom, being of legal age and pursuant to the provisions of 28 U.S.C. § 1746(2), declares and states as follows:
1. I am a Certified Registered Nurse Anesthetist. I have been doing anesthesia for thirty-three years.

2. As an anesthetist, I have to exhibit the ability for memory and proper keeping of records. Thirty-three years of anesthesia without a malpractice incident on my record is in itself an excellent reflection on my ability to perform these tasks.

3. The first notice of intent to levy that I received for collection was dated in March 2007. The notices of intent to levy dated August 23, 2004, December 26, 2005, and February 20, 2006 were never received by me.

4. I have never received from the Internal Revenue Service an opportunity for a collection due process hearing (CDPH). Due to my experience in hospitals and life saving operations, I am well informed of the importance of letters, especially letters from government agencies. It is inconceivable that I would ignore three letters from a government agency.

5. Starting in October 2007 and ending in May 2008, I wrote three preliminary letters and eighty administrative claims stating that I had never been given an opportunity for a collection due process hearing. Many of these administrative claims are attached as exhibits to the complaint that has been filed with the court. The IRS had more than one chance to deny my allegations, but never did.

6. Once again, I did not receive the mentioned notices for a collection due process hearing. The notice of August 2004 is highly suspect. The tax years in question end in 2003. The time to file a 2003 return is April 15, 2004 and with extensions can be filed in August of that year. The normal process that the agency is required to complete (auditing, ninety day letter, etc), the earliest that an offer could have been sent out is mid 2006.

7. In June 2005, I started attending meetings where the collection due process hearing was discussed. Knowing the importance of collection due process hearings, there is no way that I would have ignored the last two notices dated after June 2005.

8. In his declaration, IRS Revenue Officer Mr. Daniel Haber did not list the names of officers who sent these notices. He did not attach copies of these 2004, 2005, and 2006 notices of intent to levy and right to a due process hearing when he submitted his declaration. He did not attach a copy of the computerized transcript where it shows that they were sent out.

9. The first notice of levy that I received was dated March 2007. Collection due process hearing (CDPH) is generally offered two months earlier. I did not receive it before the intent to levy. In my situation, the IRS did not adhere to procedure.

10. The levy is limited if TOP is not limited to Social Security checks and regular levy can apply, the levy must be the same as any other levy, i.e. an exempt amount is about $160 weekly for me or about $800 monthly. In addition, I should be getting an exemption of half that for my handicapped son whom I am the sole support.

11. Mr. Haber states in paragraph 4 that the levy is not continuous. The Social Security Administration has treated it as a continuous levy and is still deducting money from my check.

12. I am the sole supporter of myself and my handicapped son. Since my divorce, my ex-wife has refused to provide any support for him although he is severely handicapped. These measures for my son are continuous.

13. In addition to the costs of supporting my son, I have now had the added immense cost of this action that the Internal Revenue Service has created. There has been immense expense of both money and time that I could have devoted to bettering our life style. Instead, I have had to channel these resources to contest these illegal levies.

14. The illegal collection measures taken against me – including the garnishment of my pay check, ordering my investments to be sold and sent to the Internal Revenue Service, and an unusual amount taken from my Social Security check under the TOP – have caused and continue to cause severe and unnecessary financial hardship to me and my handicapped son. We have been denied some necessities of life, had to incur additional debt, not pay bills and credit card statements. In addition to the above, we (my son and I) have suffered anxiety, emotional distress, mental anguish, and our health problems have worsened.

I declare under penalty of perjury that the foregoing is true and correct.

Executed on August 18, 2008.

___________________ Dr Tom

Requester identified, signature subscribed and sworn to before me this ____ day of ___________, 2008

Notary Public
Resident of ____________________ County , FL


Requester identified, signature subscribed and sworn to before me this ____ day of ___________, 2008

Notary Public
Resident of ____________________ County , FL