Mr. John Patriot
St. Cloud, Florida Dec 22, 2007
Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
Orlando, FL 32751
Re: John T Hines
Re: ADMINISTRATIVE CLAIM FOR UNAUTHORIZED COLLECTION ACTION UNDER IRC 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. 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:
- My name, address and identification number is above. My telephone number is below. The best time to call me is during normal business hours.
- The grounds of my claim for damages include:
- On May 1, 2007 the IRS garnished my professional proceeds or compensation in the amount of $13,700 from Osceola Anesthesia Associates by levy which was unauthorized or illegal.
- On May 15, 2007, the IRS levied my 444 shares of MetLife held for me by Mellon Investor Services worth about $30,000. Your agency seized my 444 shares held for me by Mellon, told Mellon to liquidate my shares. Mellon sold them on the market for about $30,000 and then sent the tax collectors $8,468 of the proceeds from the forced sale of my stocks. The IRS levied illegally $8,468 of the proceeds of that sale.
The amount of the unauthorized levy was $8,468 but they forced me to incur fees and cost pertaining to the sale and loss of value due to the early sale.
- The levy was wrongful because the tax collectors did not send to me my CDPH notice. IRC~6630 mandates that the IRS send me a Notice of my Right to a Collection hearing. No levies are allowed until that notice is sent and the taxpayer does not respond.
- I have written several letters to the IRS offices in Florida concerning the failure to send the mandatory CDPH notice and the automatic stay of collections. The tax boys did not respond to any of my letters.
I have written dozens of letters to the IRS asking them to stop the unauthorized garnishments against me but they did not respond.
- I have written the IRS many times about these two illegal levies and they have ignored my request for correction. I request that the monies from the illegal levies as listed above be returned to me with interest.
- The two illegal tax collections in the amount of approximately $22,168 were unauthorized and these monies must be returned with interest.
- For the tax years in question, I never had a collection due process hearing (CDPH) even though IRC ~6330 states that I am entitled to one.
- The injuries for this claim include:
- Severe and unnecessary hardship to my family, my handicapped son and me. We were denied the necessities of life due to these unauthorized garnishments without a CDPH. I had to incur debt and not pay my bills because my entire pay check was taken and my investments were taken.
- 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.
- This robbery of my pay and savings plus the resulting damage to my handicapped son caused me anxiety, emotional distress, mental anguish, physiological injury, severe health problems, etc.
- Loss of use of my money, plus reasonable interest.
- I was unable to pay my loans and other debts.
- The dollar amount of the claim includes:
- $13,700 taken from my pay.
- $8,468 taken from the proceeds of the forced sale of my stocks
- Total cash seized includes almost $ 22,168.
- Sales cost, fee and loss of value due to forced sale of my stocks.
- Interest on illegal amounts taken.
- $100,000 damages.
- Cost for advice from experts.
- In conclusion, this is my claim for damages for wrongful actions of IRS employees. Under federal law, I am entitled to compensation.