Mr. Gary Patriot
1776 Patriot Way
Embassy, USA
February 22, 2007
To: Chief IRS Collection Division
IRS Office
Baltimore, Maryland
Re: Gary Patriot,
SSN 123-45-6789
Dear Tax Collector:
On three occasions the IRS collection department levied my paycheck for an alleged tax debt for the tax year 2001 by way of the Treasury Offset Program [TOP].
For the tax year in question, I had a collection due process hearing (CDPH) pending. Under IRC 6330, all tax collections activity are suspended while the CDPH is pending.
You levied my paycheck twice last year. I called the IRS collection divison on an 800 number and notified them that my CDPH was pending. Immediately, the levy was lifted.
The IRS collection department levied my paycheck this last pay period. I called the IRS collection office on Friday of last week on Feb 16 on an 800 number. I informed the collection staff, a Ms Holden ID# 91-07967, that the CDPH was pending and therefore the levy was illegal. The Revenue Officer promised to stop the levy and promised me a refund of monies wrongfully taken.
By stopping the levy last year, the IRS has admitted that the levy on my paycheck was in violation of federal law. Therefore I am entitled to an apology from your office for your wrongdoing. The illegal taking of my paycheck has happened three times and I want some assurance that it will not happen again.
The dates of the levy and the amount taken on the levy include:
Yours,
Gary Patriot