Sheryl Patriot
1776 Freedom Way Anytown, USA

To: Chief IRS Collection Division
IRS Office
Baltimore, Maryland

Re: Sheryl Patriot

SSN 123-45-6789

Dear Tax Collector:

On two occasions the IRS collection department levied my paycheck for an alleged tax debt for the tax years 1993-1997 by way of the Treasury Offset Program [TOP].

You levied my paycheck twice last year after I called the IRS collection divison on an 800 number and notified them that a bankruptcy had been filed on November 3, 2006.

The agent spoken to made computer record of the bankruptcy filing while on the phone. The checks that were levied upon were issued on 11/9/06 and 11/21/06. By stopping the levy last year on the paycheck that followed on 12/8/06, the IRS has admitted that the levy on my paycheck was in violation of an automatic stay mandated by federal law. Therefore I am entitled at the very least to a refund of the amounts listed below. The dates of the levy and the amount taken on the levy include:

  1. November 9, 2006 $1789.59
  2. November 21, 2006 $ 1789.59

Yours,

Sheryl Patriot