Mr. John Patriot
St. Cloud, Florida

Area Director of IRS for this Region
Attn: Compliance Technical Support Manager Dec 24, 2007
Technical Services Advisory Group
400 West Bay St., Jacksonville, FL 32202

Re: John Patriot
Re: ADMINISTRATIVE CLAIM FOR UNAUTHORIZED COLLECTION ACTIONS UNDER IRC§ 7433 & 26 CFR 301.7433-1

Dear: Compliance Technical Support Manager:
This is an administrative claim for civil damages for Unauthorized Collection Actions under IRC §7433 and CFR 301.7433-1.

Under said law in section (d) (1) and said regulation in section (d), I am required to exhaust my administrative remedies. This letter is my method of doing that. I will file a civil action in US District Court under IRC§ 7433 for the wrongful and illegal collections actions against me.

Under CFR 301.7433 (e) (2), I must inform you of the following:

  1. My name, address and identification number is above. My telephone number is below. The best time to call me is during normal business hours.
  2. The grounds of my claim for damages include:
    1. Since October 2006, the IRS collection department has levied my social security retirement benefit in the amount of 100%, by way of the Treasury Offset Program [TOP] for an alleged tax debt for the tax years 1998 to 2003 and other years. The TOP was in excess of the legal amount.
    2. The Treasury Offset Program law only allows a TOP of 15 % to be removed from my social security check. However, the tax collectors took the entire retirement check. This is in excess in the amount of 85%.

      Under the law, you can garnishee my Social Security checks under the TOP for 15%. Each month you are taking $1,100.00 out of my Social Security check of ___________. This is _________ percentage of my social security check. You are only authorized to take only 15% or ______________ dollars.

      The IRS levied my social security check 6 times between October, 2006 and December, 2007 in an excessive amount. I have written several letters to the IRS offices in Florida concerning the excessive TOP with no response from them. I have written dozens of letters to the IRS asking them to stop this unauthorized garnishment.

    3. I have written the IRS and the SSA many times about this excessive levy and they have ignored my request for correction. I request that the monies from the illegal garnishment on my SS benefit be refunded to me with interest.
    4. The six illegal tax collections were excessive in the amount of approximately $6600.
  3. The injuries for this claim include:
    1. Severe and unnecessary hardship to my family, my handicapped son and me. We were denied the necessities of life due to this excessive garnishment under the TOP. I had to incur debt and not pay my bills because my entire social security check was taken.
    2. Further, I was forced to hire and retain expensive tax professionals to assist me, to write letters and explain to me my avenues of contesting the illegal levy.
    3. This robbery of my retirement benefit and the resulting damage to my handicapped son caused me anxiety, emotional distress, mental anguish, physiological injury, severe health problems, etc.
    4. Loss of use of my money, plus reasonable interest.
    5. I was unable to pay my loans and other debts.
  4. The dollar amount of the claim includes:
    1. Almost $9000 from my social security check collected illegally.
    2. Interest on excessive amount taken.
    3. $100,000 damages.
    4. Cost for advice from experts.

In conclusion, this is my claim for damages for wrongful actions of IRS employees. Under federal law, I am entitled to compensation.

Yours,
John Patriot