Ernest Patriot
1776 Patriot Way
Freetown, USA
October 27, 2006
Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
9450 Koger Blvd.,
St. Petersburg, FL 33702
Re: ADMINISTRATIVE CLAIM FOR FAILURE TO RELEASE LIEN UNDER IRS 7432 & 26 CFR 301.7432-1
Dear: Compliance Technical Support Manager:
This is an administrative claim for civil damages for Failure to Release Lien under IRC 7432 and CFR 301.7432-1, for an illegal tax lien .
Under said law in section (d) (1) and said regulation in section (e), 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 7432 for the wrongful and illegal collections actions against me by failure to remove lien.
Under CFR 301.7432 (f)(2), I must inform you of the following:
1. My name and address is above. My telephone number and identification number are below. The best time to call me is during normal business hours.
2. Attached is a copy of my Notice of Federal Tax Liens.
3. Attached is a copy of my Request for Release of Lien under CFR section 401.6325-1(f).
4. The grounds of my claim for damages include:
A. IRS unlawfully filed illegal tax liens against me for tax year 1994 -1998 in the amount of a proximally $200,000. These liens were called “Revocation of Release of Federal Tax Lien”, Form # 12474A. These seven forms were dated August 11 & August 15, 2005.
Also the IRS filed three Notices of Federal Tax Lien, Form 668YC on August 24, 2005 and one on August 23, 2005. These had already expired due to the Statue of Limitations.
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 days of the filing of the NTFL. I did not receive a hearing notice or an opportunity to request a CDP hearing for the revocation forms listed above.
C. Since the time of the wrongful lien, I sent the IRS dozens and dozens of letters and made innumerable phone calls. The IRS was clearly notified several times that the renewed liens were incorrect because I never received my notice of CDPH.
D. The renewed Federal Tax Liens (Form # 12474A) were incorrect because they listed a period of time of ten years. However, the pertinent statue IRC 6325(f)(2) only provided for a time period equal to the suspension of the statue of limitations. The Statue of Limitations was to be extended for six years instead of the ten years listed on the lien. The lien was typed incorrectly and is therefore invalid.
Further, the lien was filed against me for a ten-year period when clearly law only allowed a six-year period. The extra four years is illegal. Also the extended period of six years has now expired and therefore the liens are invalid.
For the above three reasons, the liens are unenforceable. Under IRC 6322, the Secretary must remove the liens when they become unenforceable.
E. I have made numerous requests to the IRS to remove these invalid liens because enter alia the time period is lapsed. However, the agency has refused.
I also filed suit in the US District Court of the Middle District of Florida. (Case # 06-14774-EE) on November 18, 2005 to remove the expired FTLs. This is on appeal in the Eleventh Court of Appeals #05-02124CV-T17-TGW. All filings in his case are hereby incorporated by reference.
3. The injuries for this claim include:
A. The renewal of the expired liens caused the cancellation of a closing on the sale of a valuable piece of commercial property once owned by me. I was unable to sell the property but I still incurred immense costs such as real property taxes, legal fees, maintenance, mortgage payments, etc.
The cancellation of the sale of this property caused severe and unnecessary financial hardship to my family and me. 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 illegal liens and cancellation of the closing caused anxiety, emotional distress, mental anguish, severe health problems, etc…
D. Loss of use of my money, reasonable interest, etc.
E. The IRS illegally levied the rent payments due me in the amount of approximately $25, 000.00
4. The dollar amount of the claim include:
A. $200,000 for costs associated with the cancellation of the closing.
B. $200,000 for loss of use of real property
C. $100,000 for costs associated with contesting of the illegal liens.
D. $25,000 for illegal levy on rent payments
E. $100,000 minimum statutory damages
In conclusion, this is my claim for damages for wrongful actions of IRS employees for failure to remove lien. Under federal law, I am entitled to compensation.
Yours:
Ernest Patriot
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