AKE THE IRS CALL OFF THE DOGS!!
STOP ILLEGAL TAX COLLECTION!
Who could ever imagine that curtailing IRS collection activity could be as simple as sending a well worded, authoritative letter to the person that has the power and authority to stop illegal
tax collection activity? This person's motivation for doing this for you will be to prevent you from suing the United States
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The U.S. Supreme Court said
in Thatcher v. Powell, 19 U.S. (6 Wheat.)
119 (1821) that no public officer can take
any action affecting your property “…unless
authorized so to do by express law, …and that
the person invested with such a power, must
pursue with precision the course prescribed
by law, or his act is invalid…”
The United States Congressmen
and Senators got tired of having their constituents
come to their offices with complaints about
the IRS. To get some relief they passed laws
that embodied the principles enunciated in
Thatcher v. Powell and those laws are
in the United States Code at 26 U.S.C. §
In general If, in connection with any
collection of Federal tax with respect
to a taxpayer, any officer or employee
of the Internal Revenue Service recklessly
or intentionally, or by reason of negligence,
disregards any provision of this title,
or any regulation promulgated under this
title, such taxpayer may bring a civil
action for damages against the United
States in a district court of the United
States. Except as provided in section
7432, such civil action shall be the
exclusive remedy for recovering damages
resulting from such actions.
Under subsection (d)(1) of
that section before you can bring suit you
must have, “…exhausted the administrative
remedies available to such plaintiff within
the Internal Revenue Service.” 26 C.F.R. 301.7433-1(e)
describes how to exhaust administrative remedies
within the IRS:
administrative claim for the lesser of
$1,000,000 ($100,000 in the case of negligence)
or actual, direct economic damages as
defined in paragraph (b) of this section
shall be sent in writing to the Area
Director, Attn: Compliance Technical Support
Manager of the area in which the taxpayer
A court listed in its decision
what must be included in
importance of sending the above mentioned
“administrative claim,” which I call a notice
of intent to sue, is illustrated in my recent
research done to upgrade this package. In
my most recent research I found 47 district
court and appellate cases that mentioned
26 U.S.C. § 7433. Of those, 22 were
dismissed for failure of the plaintiff to
obtain a waiver of sovereign immunity by
sending in an “administrative claim.” Of
the remaining 25 cases all but two were
references to 26 U.S.C. § 7433 that
were made by the court in passing. This
caused me to conclude that the Compliance
Technical Support Manager is doing something
for those who send competent “administrative
claims” that is keeping them from suing;
i.e. releasing the levies.
If you have listened to the conference call
above, or read the call transcript you already
know that I think the Compliance Technical
Support Manager’s job is to look those letters
over and do what it takes to prevent a lawsuit.
Based on the results, if you write an effective
letter, I believe that this guy has the authority
to call off the dogs! I am of the opinion
that this will not work unless your letter
sounds credible. The only way to do that is
to sit and read all of the cases, statutes,
sample letters and regs. This package is designed
to make it easy for you to do that. It is
important that each person do their research
and make their letter sound as credible as
possible because when the letter reaches Compliance
Technical Support Manager in the Area Director's
office he is already going to know which arguments
are valid and which ones are not. The Compliance
Technical Support Manager is not going to
take action in your favor unless your letter
is credible. This is the reason I keep checking
the case law and try to stay current. He is
going to know what the courts have done most
recently and so should we. If your letter
contains arguments that are not valid you
letter will not be credible nor will it be
effective. I think if your letter is good
enough the Compliance Technical Support Manager
can tell the IRS agent that is chasing you,
‘If you don’t leave this one alone, we are
going to get sued.’ Two of my friends got
their levies off using this process by just
sending the letter!
Some of the people that read
this will ask, ‘Will it work?’ I think you
should probably be asking, ‘Can I make it
work with just a letter, or, will I have to
sue?” As I was reviewing the case law I came
across the following collateral wins that
came after a suit was filed:
Shaw received a refund of all the money
collected, and the remaining tax liability
was abated. Shaw v. U.S., Fifth
government dismissed the criminal action
against the plaintiff. Fishburn v.
Brown, Sixth Circuit, 1997.
IRS returned a seized Cadillac. Washington
v. U.S., Ninth Circuit, 1992.
The propriety of the defendant’s
(IRS/US) calculation of the plaintiff’s
tax liability was resolved in the plaintiff’s
favor in tax court. Templeman v. U.S.,
First Circuit, 1994.
levied funds were returned. Raymond
v. U.S., Sixth Circuit, 1993.
government conceded that an assessment
was erroneous and released its liens.
Miller v. U.S. (N.D. Cal. 1992).
government provided the forms during the
litigation that they had previously refused
to. Ball v. U.S., No. 94-2125 (7th
you choose to file suit and go about it
right you can even win damages. In the 5th
Circuit case of Gandy Nursery v. U.S.
a jury awarded Gandy Nursery $388,500 in
damages. The district court also awarded
Gandy Nursery $317,738.50 in costs and attorney's
fees and ordered that the Government pay
post-judgment interest on the $16,800 awarded
Gandy Nursery for the Government's negligent
failure to release certain liens.
me, that is just amazing to find any published
decisions that go against the IRS because
typically they do not publish those.
So, it is time to start looking
around for the provisions of Title 26, or
the regulations promulgated under Title 26
that the IRS has recklessly or intentionally,
or by reason of negligence, disregarded. I
offer a package that will make it easier and
cheaper for you to pursue this process to
stop a levy against.
The package I am offering here
IS NOT THE ARGUMENTS;
it is the delivery system. How well
this works for YOU will be determined
by what kind of arguments you have
it deliver for you.
TO HELP YOU
EFFECTIVELY DELIVER YOUR ARGUMENTS THIS REMOVE
106 cases about 26 U.S.C. §
A copy of the statute 26 U.S.C.
A copy of the regulation 26 C.F.R.
2 sample “administrative
claim” letters that won
Area Director Addresses to send
your letter to
for use of the package.