Ted Freeman
December 5, 2006
District Director of the IRS For
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
C. NFTL filed in
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
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
(2) The tax lien listed
above as B (filed in
(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