Administrative Claim Letter (Excessive TOP)

                        Earnest Patriot    
St. Petersburg, FL 33702

July 24, 2007

Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
IRS Office
Tampa, FL

Re:  Ernest Enax SS# 123-45-6789


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.

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, address and identification number is above. My telephone number is below. The best time to call me is during normal business hours.

2. The grounds of my claim for damages include:

A. Since February 2007, the IRS collection department has levied my social security retirement benefit in the amount of 100%, by way of the Treasury Offset Program [TOP] for an alleged tax debt for the tax years 1997 to 2002 and other years

B. The Treasury Offset Program law only allows a TOP of 15 % to be removed from my social security check. However, the tax collectors took the entire retirement check. This is in excess in the amount of 85%.

C. I have written the IRS and the SSA many times about this excessive levy and they have ignored my request for correction. I request that the monies from the illegal garnishment on my SS benefit be refunded to me with interest.

  1. The seven illegal tax collections were excessive in the amount of approximately $7000.

3. The injuries for this claim include:

  1. Severe and unnecessary hardship to my family and me. We were denied the necessities of life due to this excessive garnishment under the TOP. I had to incur debt and not pay my bills because my entire social security check was taken.
  2. 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 levy.
  3. This robbery of my retirement benefit caused anxiety, emotional distress, mental anguish, physiological injury, severe health problems, etc.
  4. Loss of use of my money, plus reasonable interest.

E.   I was unable to pay my student loans and other debts.

4. The dollar amount of the claim includes:

  1. Almost $7000 from my paycheck collected illegally.
  2. Interest on excessive amount taken.
  3. $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.


Ernie Enax

Phone: (321)444-5555