Ted Freeman
1776 Patriot Way
Freetown, USA

December 7, 2006

Area Director of the IRS for Region of Florida
400 Bay Street
Jacksonville, FL 32202

Attn: Compliance Technical Support Manager

Re: ADMINISTRATIVE CLAIM FOR FAILURE TO RELEASE LIEN UNDER IRS 7432 & 26 CFR 301.7432-1

Dear: Compliance Technical Support Manager:

This is an administrative claim for civil damages for Failure to Release Lien under IRC 7432 and CFR 301.7432-1, pertaining to invalid tax liens.

Under said law in section (d) (1) and said regulation in section (e), 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 7432 for the wrongful and illegal collections actions against me by failure to remove lien.

Under CFR 301.7432 (f)(2), I must inform you of the following:

1. 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.

2. Attached are copies of my Notices of Federal Tax Lien and re-filed NFTL’s.

3. Attached is a copy of my Request for Release of Lien under CFR section 401.6325-1(f), dated December 5, 2006 addresses to the District Director and another one dated December 6, 2006 addressed to the Area Director.

4. The grounds of my claim for damages are explained in detail in my attached two Requests for Release for Liens, mentioned in paragraph 3 above. These two requests are hereby incorporated by reference.

3. The injuries for this claim are explained in detail in the attached two Requests for Release of Lien letters mentioned above in paragraph 3, which are hereby incorporated by reference.

4.  The dollar amount of the claim include:

A. $100,000 for loss of right to sell or mortgage real property.

B. Mental anguish, distress, anxiety, physiological damage and emotional pain for the invalid re-filed liens and for the lawsuit by the DOJ to foreclose on the invalid liens.

C. Embarrassment and humiliation for my wife and me as these re-filed liens were placed in public record in counties was I live.

D.  $50,000 for costs associated with contesting of the illegal lien, tax advice and assistance.

E. $100, 000 minimum statutory damages.

In conclusion, this is my claim for damages for wrongful actions of IRS employees and unauthorized collection activities derived from failure to remove or release liens and re-filed liens. Under federal law, I am entitled to compensation.

Yours:

Ted Freeman