Ted Freeman
1776 Patriot Way
Freetown, USA

December 5, 2006

District Director of the IRS For Florida
400 Bay Street
Jacksonville, FL 32202

Attn: Compliance Technical Support Manager

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’s, which are 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 counties of Volusia and Alachua, including the ones dated March 3, 2005 and September 20, 2005, especially the re-filed NFTL’s dated March 13, and 14, 2006.

(2) My name and address is above. My telephone number and identification number are above. 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 re-filed NFTL’s. The tax liens involved:

A. NFTL filed in Volusia county, dated September 20, 1996 for tax years 1988, 1989, 1990, 1992, and 1993 (hereafter Lien A).

B. Lien filed in Volusia County, dated March 3, 2005 for tax year 1991 (hereafter Lien B).

C. NFTL filed in Alachua County, dated March 3, 2005 for tax years 1989, 1990, 1991, 1992, and 1993 (hereafter Lien C).

D. Re-filed NFTL filed in Volusia County on March 14, 2006 for tax years 1989, 1990, 1992, and 1993 (hereafter Lien D). This is re-filing of Lien A

E. Re-file NFTL filed in Volusia County on March 14, 2006 for tax year 1991 (hereafter Lien E). This is re-filing of Lien B.

G. Re-file NFTL filed in Alachua County on March 13, 2006 for tax years 1989, 1990, 1991, 1992, and 1993(hereafter Lien E). This is re-filing of Lien C.

4. The grounds upon which the issuance of a release is sought, including:

A.   IRS unlawfully re-filed invalid tax liens against me for tax years 1989-1993 in the amount of a proximally $100,000. These had already expired due to the Statue of Limitations, which by law is ten years from the date of assessment. See IRC

The assessment date governs, not the date the tax lien was prepared and not the date of the original filing of the NFTL. The law requires that the re-filing of the liens be recorded in the courthouse prior to the expiration of the statue of limitations, which was not done in this case.

Tax liens were originally filed on the dates and at the county courthouses listed above. The re-filed NFTL’s are listed above, with date and location of recording.

B. The date of assessments for the below tax liens follows:

(1) The tax lien listed above as A (filed in Volusia County) for tax years 1989-1993 minus 1991, had assessment date of March 11, 1996. The last date for re-filing was March 11, 2006, but re-filing notice (D) was filed on March 14, 2006 -- two days late. Note: The lien had incorrect date for re-filing.

(2) The tax lien listed above as B (filed in Volusia County )for 1991 had an assessment date of July 1, 1996 and was invalid for many reasons including improper preparation and filing. The persons that signed the original lien (B), and the re-filed lien for that (E) were not revenue officers with the authority to sign an NFTL. It is also invalid for the reasons below.

(3) The tax lien listed above as C (filed in Alachua County) for tax years 1989-1993, had an assessment date of March 11, 1996 except for 1991 which had a date of July 7, 1996 the last date for re-filing was March 11, 2006, but the re-filing was not until March 13, 2006 which was two days late.

C. These tax liens were invalid because the re-filing was done after the ten-year statue of limitations had expired. The statue of limitations begins running on the date of assessment, not the filing date of the tax lien. Since these tax liens were re-filed after the expiration of the statue of Limitation, they are invalid and should be removed.

D. 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 or re-filing of the NTFL. I did not receive a hearing notice or an opportunity to request a CDP hearing for the revocation forms listed.

E. For the above reasons, the liens are unenforceable. Under IRC 6322, the Secretary must remove the liens when they become unenforceable.

In conclusion, this is my request for certificate of release of the NFTL’s listed above because they are unenforceable, etc.

Yours,

Ted Freeman