Letter to Employee Pension

 

Thank you for your letter, April 10th 2007.



According to your letters and other information, the IRS has placed a 
notice of levy on my retirement pension from this state. Under federal 
law, I am entitled to exemptions and deductions. The exemption amount 
for me is approximately $160 per week -- approximately $700 per month. 

Also, I am supporting my 90-year-old mother in her ill health. I am 
entitled to exemption for her of approximately $80 a week -- 
approximately $350 per month. My total monthly exemption per month is 
approximately $1100. Please send that amount to me monthly. 

You have been sending my entire retirement check to the IRS. The law 
clearly states that I am entitled to the exemptions listed above. Please 
refund to me the amount wrongfully taken since October 2005, 
approximately $45,000, plus interest.

The IRS sent you Form 668-W, Notice of Levy. The bottom section had a 
place for me to claim my dependants. The levy law itself provides in IRC 
section 6334 Property Exempt from Levy, in subsection (d) Exempt Amount
 of Wages, that a certain amount is automatically exempt from levy, and 
that comes to about $160 per week. You should have been sending that 
amount to me automatically each pay period.

The law also provides that if I have dependants, then I can claim an 
exempt amount for each of them in the amount of one-half the exempt 
amount for me. The IRS should have given you a sheet with those figures. 
I am hereby claiming my mother as a dependant.

I hope we can resolve this matter without unnecessary litigation.

______________________________
Lana L. Patriot                             Date:___________________