Ernest Patriot
1776 Patriot Way
Freetown, USA
October 26, 2006
Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
9450 Koger Blvd.,
St. Petersburg, FL 33702
Re: REQUEST FOR RELEASE OF LIEN UNDER 26 CFR 401.6325-1(f)
Dear: Compliance Technical Support Manager:
This is a Request for Release of Federal Tax Lien made in accordance with 26 CFR 401.6325-1(f), as required by 26 CFR 301.7432-1 (f)(2)(iii). This request is for the release of the NFTL which is invalid and unenforceable for the reasons listed below.
Under 26 USC 7432 and said regulation 26 CFR 301.7432-1, in subsection (f), I am required to exhaust my administrative remedies by sending you a request for release of lien letter pursuit to CFR 401.6325-1(f). This letter is my method of doing that.
I will file soon a civil action in US District Court under IRC 7432 for the wrongful and illegal collections actions against me by failure to remove lien. This letter is part of my exhausting my administrative remedies.
Under 26 CFR 401.6325-1(f), I must request from you the following:
1. A certificate of release with respect to all the notices of federal tax lien against me recorded in the clerk’s office in the county of _____________, NY, including the ones dated ________________. This includes the renewal of tax liens on form 12474A, which is a Revocation of Release of Tax Lien Under IRC 6325(f)
2.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.
3. Attached are copies of the Notice of Federal Tax liens which effect the property including, the revocation of release forms.
4. The grounds upon which the issuance of a release is sought, including:
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.
In conclusion, this is my request for certificate of release of the NFTL’s listed above because they are unenforceable etc.
Yours:
Ernest Patriot
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