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Barry Smith Hi_ this is Barry Smith - IRS ARMORY

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Barry Smith Hi_ this is Barry Smith - IRS ARMORY Powered By Docstoc
					Removing IRS Liens And Levies                            Denver area and talk about their cases and try
                                                         to help each other; we were learning law. I
by Barry Smith legalbearatlegalbears.com                 would go down there, and I‟d get up and talk to
                                                         the group about whatever my research project
        I want to tell the story about how I came        was for the week.
up with a viable process to remove IRS liens                     Early in this two years the Creator of the
and levies.                                              universe instructed me to get a computer and
        I discovered what amounts to, in my              learn how to use it and start studying law full
opinion, a needle in a haystack. I found                 time. I estimate for 10 years I studied law
somebody in the IRS that is motivated to take            about 40 hours a week. For the last five, I
some action on your behalf. You can send your            have not been studying 40 hours a week, but I
legal argument to this person respecting why             have been very actively involved in law in
the IRS should remove your lien or levy and he           general.
will do something more with it than just put it in               I would go to those law meetings every
the file like some administrative assistant.             time they had a meeting. I would get up and I
        So many people have stories about how            would talk about whatever I was researching
they have sent letters to the IRS and got no             that week, my new law discoveries. Originally,
response and nothing happened. It is as if no            my thoughts on the IRS were, oh, IRS that is a
one ever reads it.                                       big fight and I am going to have to learn how to
        My own personal story with respect to            do law just so I can fight with the IRS. They
the IRS is that, when I began to suspect how             lost interest in me because I did not have a job
much fraud was there, I went to the library and          and did not own any property and did not have
checked out books about the IRS. In those                any income; so they were not the problem I
books, some written by former IRS agents, I              anticipated they would be.           I turned my
read stories about the IRS people throwing               attention to unjust judges and corruption in
darts at a dartboard to determine deficiency             police and that kind of thing.
assessments. Some of them were just saying                       One day, somebody who came to those
straight up in the books that they wrote that            meetings on a regular basis approached me.
they knew they were not doing things right               He was an older man. He asked me if I would
when they worked for the IRS.                            help him get a levy off his significant other‟s
        I ended up taking the poverty route. I           retirement pay.
went homeless for two years. I did not have a                    I told him I was willing to help him, but I
job. I purposely trashed my credit because I             was not willing to help him if he was going to
found out that they were looking in the credit           expect me to just grab the latest law guru‟s
report to find out everything about me. I did            legal theories, and run with that. I told him,
not like them learning so much about me from             look, I am going to have to figure this out from
my credit report, so, I put a stop to that. I went       scratch. He agreed to that.
outside the system. I did not have a bank                        I worked on his project for several
account, I never owned any property, and that            months. I mean, I read many cases where
pretty much solved my IRS problems.                      people tried to sue the IRS under all kinds of
        The IRS agent chased me hard during              different theories. They tried to sue them
those two years; they interviewed neighbors,             under Bivens v. Six Unknown Federal
knocked on the door, called the house, liened            Narcotics Agents. They tried to sue them
and levied and did every kind of thing they              under 42 USC §1983 for civil rights violations
could think of to collect what they asserted was         many other kinds of tactics. The courts were
my outstanding tax debt. They never go a                 just bouncing them left and right.
cent.                                                            I could not find anybody that was
        I turned my attention to studying other          winning a thing against the IRS. Finally, I read
legal issues. I discovered a group of people             one of these cases and the judge was saying
who would get together one time a week in the
                                                     1
in his opinion, you know what, your remedy is             the retirement pay as well, and they never
over in 26 USC § 7433 and 26 USC § 7432.                  executed on that levy.”
         I went over and looked those statutes                    Of course, I thought that was great. I
up. It turns out that, back in 1988, in the               was a little stunned that there wasn‟t a phone
Taxpayer‟s Bill of Rights, the United States              call and a victory party held or something.
waived sovereign immunity and made it                     Instead, he was like, well, yeah, it worked.
possible for someone to sue when IRS agents                       I put the statute, the regulation, the 38
fail to follow the statues or the regulations that        cases along with the first letter I wrote into a
are on the books when they are involved in tax            package and called it the Calling Off the Dogs
collection activity.     Section 7432 made it             Package. The reason I call it the Calling Off
possible to sue when the IRS refuses to                   the Dogs Package is because that guy, what
remove a lien that is legally unenforceable.              used to be known as Chief of Special
         Then, I took that and I looked up all the        Operations and is now known as the Technical
cases that cited to that statute. Eventually I            Compliance Officer, he has the authority to call
ended up with 38 cases. I went to reading                 off the dogs (that would be the IRS collections
through those and almost all of them were                 people ).
losses. The primary reason they were losing is                    What was 38 cases has now grown to
that in order to get the Waiver of Sovereign              56 cases because I keep going back and
Immunity, you have to send them a letter                  checking the case law and looking for the new
noticing them of your intent to sue and why.              decisions that have come out with respect to
         At that time, you had to send a letter to        these statutes, 26 USC 7432 and 7433.
the District Director; attention: Chief of Special                I have had people sit and read some of
Operations. That has changed now. The IRS                 those cases. They call me up; they go, “These
has Area Directors and, instead of the Chief of           are all losses.” Some people tell me, “Well,
Special Operations, they now call them                    just tell me the winners. I only want to read the
Technical Compliance Officers.                            winners.”
         I got to looking at the statute and the                  There‟s a scripture in Proverbs, Chapter
regulation, and they both talked in there about           21, Verse 11. It says this, “Men of righteous
how to get this Waiver of Sovereign Immunity.             wisdom and good sense learn by being
If you want this waiver of immunity, you have to          instructed.” What I tell them is, “You know
send a letter in laying out why you want to sue           what? The reason you‟re reading those cases
the U.S.                                                  is to find out what the other people did wrong
         I went to work on the letter for this man.       so that you don‟t make the same mistake.”
Pretty soon I had a ten page double-spaced                        Now, let‟s talk about what it is that‟s
letter that laid out the different reasons why it         motivating this Technical Compliance Officer in
was illegal for them to levy this retired                 the Area Director‟s Office. Why does he want
teacher‟s pay and noticing them according to              to do something for someone that sends him a
the regulation why she would be suing them.               letter under this procedure? I think there are a
         I sent that over to my friend who was            number of reasons. One of them is because
having me do this. There was some delay and               the federal courts are overloaded.
finally he got around to sending it in.                           One year I went down to federal court
         The two of us talk whenever we see               early in the year, January or something like
each other at the meeting and then various                that, and I filed a lawsuit. I was assigned a
other times. Several months passed and one                case number comprised first by the year, so it
day, just completely in passing, he says, “Oh,            was like „96, and then the judge‟s initials
by the way. That letter that you wrote worked.”           followed it, so in this case, it was BA for
I said, “Really?” He says, “Yeah.” He says, “In           Babcock, and then it was followed by the
fact, it worked twice.” He says, “They released           number of the case that it was that year; like
the one on her retirement pay, and then they              256 or something.
had threatened to levy on a different year on
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       I went back later in the year, like                courts. I was down at the law library and I was
November, and I filed another lawsuit. Again, it          looking at United States Code Annotated.
got „96 for the year. It went to the same judge,          There is a single volume in that set of books
so it got again the same middle initials. And             that is devoted entirely to the judicial
then, the number that followed it was 2,500.              emergency.
       Think about that. A single federal judge                    I got to looking in that book and the chief
in one year is getting, typically, in a state like        appellate court judge was saying here is how
Colorado, more than 2,500 civil cases                     we are going to deal with the President having
assigned to him and that does not include his             failed to appoint judges and the Senate‟s
criminal docket. One trial judge, District Judge          failure to confirm judges. We have vacant
Bertelsman, addressed this issue in an opinion            seats that we do not have judges to fill. Here is
he authored by saying:                                    what we are going to do. We are going to send
       Having experienced in the past the                 people down from the court of appeals to hear
       stoney-hearted indifference with which             trials, and we are going to send people up from
       the prosecutors usually received the               the district courts to hear appeals, and we are
       court‟s tearful entreaties concerning the          going to, etc. There were all these instructions
       state of its civil docket and the plight of        about how they were going to shuffle things
       those litigants unfortunate enough to              around.
       have cases moldering there, the court                       One of the ways they are dealing with it
       decided to take unilateral action to keep          in trial courts is by going down through their
       the trial of this case within reasonable           dockets and dismissing suits.             With no
       bounds.      U.S.     v.   Reaves,     636         consideration whatsoever they just dismiss
       F.Supp.1575 (E.D. Ky. 1986).                       litigants suits using a cut and paste order from
                                                          some other case. When the litigant appeals
       Don‟t forget, that 2500 cases is just              the court of appeals just affirms the dismissal
what came in this year. There‟s a large portion           and nobody ever really hears your case. That
of what came in last year that are still waiting to       is why I do not like to go to federal court.
come up for trial, in the middle of doing                          Another thing happened - and this has
discovery, people filing motions, whatever,               to do with U.S. attorneys. If you file a suit
from last year. I‟ve heard stories about some             against the United States for something the
cases that have been on the dockets - active              IRS did, it is going to be the U.S. attorneys that
cases - for up to seven years.                            are going to jump in there and defend them.
       A federal judge might have, who knows,                      I am down there in the federal court
7,000 cases going at once. I do not know if               clerk‟s office one day, and in comes somebody
you have ever litigated, but I mean to tell you, it       and they‟re carrying with them about a 14 or
is a challenge just to keep track of two or three,        15-inch pile of paper. They set that pile of
as far as what is supposed to be happening on             paper on the counter and the clerk comes over,
any given one. Federal judges are swamped.                hefts it up, and starts carrying it away. I go
       The next thing that I know about the               “What is that?” She says, “Oh, that‟s the U.S.
overburdened courts is that they did a study              Attorneys‟ filings for the day.” I told her, “Man,
with respect to federal courts. The study                 you need a cart.” She replied, “No kidding.”
showed that in the United States, they need                        That should tell you about the status of
500 more courts, judges, and magistrates, to              the U.S. Attorney. I do not care that it is the
work with them as support. Calculate that out.            United States; the U.S. Attorneys have all the
Every single state needs 10 more courts,                  litigation that they can handle.
except for Wyoming and Utah and New Mexico                         There is another reason why I think the
etc. So then, that must mean some states                  Technical Compliance Officer, is motivated to
need 15 more judges and courts.                           do something about a letter that you send him
       Put on top of that the fact that this is           threatening to sue. I have learned that when
causing an acknowledged crisis in federal                 officials feel personally uncomfortable, that
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they take and use their official capacity to            statutes and regulations that I quoted in the
make themselves feel better.                            letter I wrote that comes with the package and
        I think what happened is prior to the           he can‟t find them. So here comes his emails.
1988 Taxpayer Bill of Rights or whatever,               They are saying things like, “Well, I can‟t find
people would show up at their Senator or their          that thing that‟s in your letter; I can‟t find that
Congressman‟s office, they are a constituent or         statute; I can‟t find that regulation. I can‟t--.”
whatever, and they have a complaint about               What his emails are telling me is that this man
something the IRS did. Most of us have                  does not know much about how to do legal
complaints about the IRS that are enough to             research.
curl your hair.                                                 Eventually, I stopped getting emails
        Anyway, these Congressmen and                   from him like that. We had kind of become
Senators do not like their constituency showing         friends, and so we had a number of
up at the office with their complaints. What            conversations about different topics over the
they did is they all huddled up and said to each        phone. We both enjoy studying the scriptures.
other, we had better pass a law so these                        We are talking on the phone one day,
people have somewhere to go besides come to             and just in passing he says, “Oh, by the way,
us and complain; you know how uncomfortable             ever since I sent that letter in, I‟ve been getting
that makes us. Not only that, but it consumes           a full Social Security check.” He just told me
our time when we have to write letters and call         that in passing. I guess people just expect that
the IRS on their behalf.         Therefore, they        what they ordered is going to work and when it
passed statutes like §7433 and §7432, just              does, then they go, “That‟s what it‟s supposed
looking to make themselves feel better.                 to do.”
        It is my opinion that they told that                    Part of my package is the first letter that
Technical Compliance Officer; you do what it            I ever wrote that worked. That letter is nothing
takes to keep these people from filing lawsuits         more than a sample. That letter is not a
because the courts are already overcrowded.             boilerplate. Do not take and put your name on
        So, here comes your credible threat to          the top of that letter and send it in, because
sue in the form of a letter. The Technical              some of it only applies to retired teachers. You
Compliance Officer looks down through there             need to write your own, individual,
and he goes, what would make more sense,                personalized letter.
have a lawsuit, or do something for this                        There are people who have seen the
person? The next thing you find is that they            first letter I wrote, and they go, “Man, those
release the lien or levy.                               arguments are weak. The IRS addresses
        I‟ve been selling this package, the             some of those on their web page and calls
Calling Off the Dogs Package, and also suits to         them frivolous.” I have had a couple people
remove unlawful liens for something like eight          say that to me. I reply back, “You know what?
years now. In eight years - maybe it‟s longer           You need to call up that Special Operations
than eight years - I have never had anyone              Officer and tell him that he made a mistake.”
contact me back and, one, say you know                          Here is what this package consists of.
what? What you sold me was a rip off. Or two,           This package is not me telling you what the
I‟ve never had anyone contact me back and               perfect argument is to get every lien and levy
say what you sold me didn‟t work.                       removed.       This package starts with the
        I have another story. This older man            assumption that you have been doing
contacts me. He wants to know about the                 research; that you have been studying; and
removing levies package. He is retired and the          that you know some error or some mistake that
IRS is levying his Social Security. He decides          they made where they failed to follow the
to get the package.                                     regulation or the statute; or, they wrongly
        The next thing that happens is I get a          interpreted the statute or the reg. Maybe they
barrage of emails from this man that are full of        made the levy apply to you that does not really
questions related to his inability to look up the       apply to you because you‟re not a resident of
                                                    4
Washington D.C., Guam, Puerto Rico, or                  and they refused to remove it, so many days
whatever.                                               passed, and they never responded--,” or
        Everybody that is going to read this is         whatever the statute and regulation require.
going to have some thought about why what               Then you say, “This is my notice of intent to
happened to him or her from the IRS is illegal.         sue per your refusing to remove the lien.” Now
Some people they levied more than 15 percent            you are going to shoot it at the Technical
allowable by the statute; maybe they are taking         Compliance Office. Then you are going to wait
all but $100. All you would have to do is just          to see what they do. Both of these concepts
find the statute where it says the max they can         are going to work the same; liens are a two-
take is 15 percent and put it in the letter             step process; levies are a one-step process.
threatening to sue and you send it off.                        You cannot say that the process does
        Some people, they never send them               not work until you have filed suit.
notice required by the lien and levy statutes.                 Listen to what I found looking through
There are all these requirements about the              the case law on Suits for Unlawful Tax
notices they have to send and they never sent           Collection. I found these collateral wins. In
them. You put the fact that they never sent             every single one of these cases, something
you a notice in the letter.                             bad is happening in the actual 7433 suit. The
        What this package is, it is a delivery          suit is being dismissed out, they are finding
system. It is a bow and it is an arrow. You             whatever is wrong with it, etc.
take your arguments, put them on the tip of it in              Here are seven collateral wins that I
the form of a letter, a notice of intent to sue,        found in the case law I collected into these
and you shoot it at that Technical Compliance           packages. These are all after the suit was
Officer, the motivated target.                          filed:
        And if he wants to stop you from filing a
law suit, then he‟s going to figure out a way, a                Mrs. Shaw received a refund of all the
reason, to call up those IRS agents, whoever            money collected, and the remaining tax liability
they are that‟s hassling you, and tell them, you        was abated. Shaw v. U.S., 20 F.3d 1982, Fifth
guys leave this person alone because they‟re            Circuit.
threatening to sue and we don‟t need any more                   After filing one of these suits, the
lawsuits.                                               government dismissed the criminal action
        The same principle works for liens, the         against the 7433 plaintiff. Fishburn v. Brown,
important concept that is true for both liens and       Sixth Circuit, 1997.
levies is that the Technical Compliance Officer                 After filing one of these suits, the IRS
is trying to keep you from suing; you take this         returned a seized Cadillac. Washington v.
bow and this arrow, if you‟ve got liens, then           U.S., Ninth Circuit, 1992.
you‟re going to be using the 7432 process.                      After filing one of these suits, “The
You are going to have to shoot two arrows.              propriety of the defendant‟s calculation of the
First, you are going to have to shoot an arrow          plaintiff‟s tax liability,” (so the defendant would
based on 26 USC 6325 and you‟re going to                have been United States, all right?) Their
have to demand that they remove the lien and            calculation of the plaintiff‟s tax liability “was
tell them why they have to remove it.                   resolved in the plaintiff‟s favor in tax court.
        Secondly, they are going to refuse to           Templeman v. U.S., First Circuit, 1994.
remove the lien or else they are going to take                  See, there is something that goes on
no action, and then the statute says that if they       that not everyone understands. That is that the
fail to take action after so many days, then,           one judge calls the other judge behind the
under §7432, you can send your notice of                scenes and says, hey, I have this case over
intent to sue.                                          here that is related to a case filed in your court,
        What you‟re going to do in your letter          what do you want to do? What are you going
under §7432 is you‟re going to have to write, “I        to do on your side? Or whatever. They decide
sent a demand to remove the lien under §6325            behind the scenes what is going to happen to
                                                    5
your cases. There is no law against this as far                   Those are the collateral wins that I
as I know. Doing something like that does not             found in the case law. To me, that is just
violate the judicial code of ethics or anything           amazing, because to find a published decision
like that. So, I think what happened was the              that goes against the IRS is just almost
7433 court contacted that tax court and said,             impossible, because they do not publish them.
hey, do something for this guy so I can dismiss           They find a way to keep that information from
his suit and write in the dismissal that                  getting out.
something just was done for the plaintiff.                        Now, what I have described is just
        After filing one of these suits, an               collateral wins that were published in the case
injunction restricting state court filings was            law. It is my position that there are hundreds
vacated. Templeman v. U.S., First Circuit,                of administrative wins; wins that we will never
1994.                                                     hear about; wins that never get published
        After filing one of these suits, improperly       anywhere. Wins where the Technical
levied funds were returned. That‟s Raymond v.             Compliance Officer calls up the IRS agent and
U.S., Sixth Circuit, 1993.                                says we are going to be sued unless you do
        See, the guy I was telling you about that         something for this guy, and we want you to just
got his full Social Security check, he put in his         release those liens because it‟s better than
letter that he was demanding a quarter million            getting sued.
in damages because they kept his money and                        Now, we could do some FOIA Requests
made him feel bad, emotional distress or                  and we could and ask the IRS disclosure
something. Did he get a check for a quarter               officer, how many of these were handled
million dollars?         No.      That Technical          administratively and so forth? Suppose that
Compliance Officer, he has the authority to               we discovered that 50 percent that sent in a
give him damages. How likely is that?                     letter got a win just by sending a letter. I mean,
        It is my position that the Technical              wouldn‟t you try it? Wouldn‟t you send in a
Compliance Officer is going to do just the                letter just hoping that you would be one in the
minimum that he thinks it will take to keep you           50 percent that got the win?
from suing. He is probably not going to send                      Now, suppose that we said okay, now
you a check for damages like you demand in                let‟s do an analysis of whoever won. We would
your letter. He is going to make you sue for              then go from one to the next asking why did
that. Typically, he does not think you will.              this person win?         Some may have won
        After filing one of these suits, the              because they did not get notice. Others won
government conceded that an assessment was                because their assessment was invalid; or
erroneous and released its liens. That is                 maybe they won because their particular IRS
another thing that you maybe did not know;                agent did this, that, or the other thing, and
the U.S. Attorney calls up the IRS and he says,           that‟s why they won.
we have this suit going on over here and you                      Then, you would have to sit there and
guys are making it a pain in the butt for me              cross it over to yours and you go, well, can I
because I‟m having to work extra hard because             win on that in mine? You might sit there and
of this lawsuit that you created. Do something            go, well, no, because my IRS agent didn‟t do
for this guy. Then the government goes, oh,               that. “My IRS agent…” It is like one that you
well, that assessment was erroneous (the dart             own. It is like having your own attorney or
hit the wrong number ) and they release the              something, “my attorney,” “my IRS agent.”
liens.                                                            So you‟d have to do this analysis. Save
        After filing one of these suits, the              yourself all that trouble. Just analyze your own
government provided the forms that they had               case. Compare what they did with the statute
previously refused to during litigation. What             and the regulation, and see where they have
they are trying to do is they are trying to get out       made errors. It is my position that they cannot
of these lawsuits.                                        ever get it right.

                                                      6
        The next thing I want to discuss with you        know that Internal Revenue Manual, up until
is credibility. If you write these letters               2001, said that they had to have a 23C Form
threatening to sue, and it looks like a clown            filled out before they could move forward on
wrote it or somebody that does not know what             collection activity? It may have said this up
they are doing, then why would the Technical             until 2002.
Compliance Officer do anything for you?                          Included in my package is this killer
        You have to write a credible letter. How         FOIA that has a bunch of exhibits attached to
are you going to do that? My position is, the            it, exhibits that show that they already told their
way you are going to write a credible letter is to       disclosure officers to lie about the 23C. The
get my package of research on this, sit, and             23c was talked about in the Internal Revenue
read all 56 cases. Read the statute and the              Manual (IRM) through 2001; and possibly
regulation.                                              2002. The IRM says that they were supposed
        If you got liens to remove, to write a           to have that filled out before they could move
credible letter you would read the statute and           forward with attempts to collect.
the regulation for 6325. You would read the 10                   Anyway, this 23c FOIA has exhibits that
cases that cite to 6325. You would read the              you attach to it, and it boxes them in and it tells
statute and the regulation for 7432 and all the          them, do not send me your RACS report, don‟t
cases that have to do with §7432.                        send me that 4340 Form. I will settle for
        You read them so you do not make the             nothing less than either send me the 23C, or
same mistakes those people did because you               tell me you do not have it.
do not want to be a loser like they were. After                  I have seen one of the letters that came
you have read and studied those cases those              back because of this 23c FOIA; right on their
words will start coming out of you and your              response, they admitted that they did not have
letter will sound credible because what you              it. What are they doing moving forward on
studied went in your head and will be coming             collection action when they do not even have
out your word processor as you write your                that form their own IRM says they must prior to
letter. Then, you will not write things in your          moving forward with collection activity?
threat to sue that make the Technical                            Another FOIA request included in the
Compliance Officer laugh. Instead, you will              package is for the Non-master File
write things that came from the decisions you            Assessment Voucher. A lot of liens and levies
studied. When the Technical Compliance                   include penalties and interest. Do you know
Officer looks at your letter he will recognize           what?      Without this voucher, they cannot
your words and phrases as being those that               pursue collection of penalties and interest from
came from those decisions, and go, you know,             you. It says this right inside their Internal
I think this is a person that can follow through         Revenue Manual. They probably do not have
on the suit. That is what you need. You need             it either.
him thinking that you are actually going to sue.                 Third, you will get a request for a Notice
You can learn more about this process at                 of Assessment supported by exhibits. This
www.irslienthumper.com.                                  FOIA cites to the statute that requires them to
        Now, part of what my package includes            give you a copy. They probably do not have an
is Freedom of Information Act (FOIA) requests.           assessment, probably because there was
These requests are my little throw in. I am              nobody to sign it. They routinely do not even
trying to help you find the mistakes the IRS             do it that way anymore. When their own
made. Some of you will get this and already              Internal Revenue Manual says,                 “The
know that your lien or levy is not valid because         assessment certificate is a legal document that
they did not send the notices, or some other             permits collection activity.” That quote is in the
reason. People in that position will not even            exhibits that go with this as well.
need FOIAs.                                                      Fourthly, federal regulations require the
        If you do need FOIAs, there are seven            District Director to appoint Assessment Officers
of them included in this package. Did you                that are qualified to sign millions and millions of
                                                     7
forms for the American taxpayer. The IRS has             this is another empty threat to sue.” Or, he
very few Assessment Officers, and they may               may go, “Wow, this one here is better than the
not have any. They are probably not going to             other one and I don‟t know why he didn‟t send
be able to tell you their names.              How        this first.” Maybe your second letter will work.
embarrassing for them. How can they do                            Your other option is to file suit. Maybe
assessments if they have no Assessment                   then you will be one of those people that will
Officers?                                                get your 7433 or 7432 suit dismissed but, at
        Fifth, you‟ll get a FOIA request for a           the same time, you‟ll be getting your levy or
Form 668F, Notice of Federal Tax Lien Under              your lien released.
Internal Revenue Laws, Part II. This form must                    Or, maybe you‟ll be one of these people
be signed by an authorized IRS officer                   that just really gets diligent and you‟ll take it all
certifying that they made a demand for                   the way to trial, and maybe it‟s there that they‟ll
payment. They probably do not have one of                just give you damages for everything they have
these.                                                   done to you.
        Sixth, you will get a FOIA request asking                 Some people want to know what the
for a copy of certified amount that you owe on           success rate is. They expect me to keep
a proper IRS form used for the certification             statistics. The people that I have heard from
process.                                                 are 100 percent successful. I have had two
        The last FOIA you will get would be for          people that said that they have gotten levies
files maintained in the integrated collection            released using this process. That would be a
system by the IRS about you pertaining to                100% success rate. Will it work for you?
liens. Who knows what you‟ll find in there. It           Probably.
could be some good stuff.                                         In my past, I was involved in a company
        Bundle these up, send one in a week so           that sold agricultural products to farmers. We
you will avoid copying costs. Some people are            sold a seed treatment that cost a $1.50 an acre
willing to pay copy costs and they send them             to put on corn. The seed treatment would
faster than that because they need to get the            cause the yield to increase by 10 bushels. We
replies back.                                            had quite a few field trials where they got a 10,
        I throw in these FOIAs and you can go            12-bushel increase. A bushel of corn at the
through that process. I have the addresses for           time was worth about $2.50. Therefore, they
disclosure officers if you do not know that. I           were making something more than $25 off that
also have the addresses for the Area Directors           $1.50.
if you need that.                                                 Some of the scientists out there that
        If you go through this process, if you use       knew about double-blind studies and scientific
the FOIAs, and maybe you don‟t need the                  method and statistically significant results, etc.
FOIAs, if you write a credible threat to sue and         They would say, well, do you have any
you send it where it needs to go according to            statistically significant results?     We would
the statutes and regulations, it should work and         answer them; maybe it works 80 percent of the
they should take off your liens and levies. If it        time.
does not work, what do you do?                                    We would ask them to put themselves in
        I am convinced that there are two things         the shoes of the farmer. If the farmer spent
to do. One is, write another letter under a              $1.50 on an acre and it gave him a 10 bushel
different theory and send that in. On the other          increase, he spend $1.50 and got out a return
hand, you file suit. You are going to have to            of $25.00, and if it worked 8 years out of 10,
make an assessment on what your next step is             then you get 25 times 8. A $200 gross. To get
yourself. You are going to have to be led of             that income he would have spent $15.00. That
the Spirit or you are going to have to make the          includes the two years where it did not work at
decision yourself.                                       all.     That is probably not a statistically
        If you send another letter to the same           significant result, but, it‟s an economically
Special Operations person; he may go, “Oh,               significant result.
                                                     8
        That is the kind of the deal removing             package of research and the sample letter that
levies and liens is using this process. What              worked at www.irslienthumper.com.
happens if I told you this process only works                      If your letter does not work and you
half that time? If I kept statistics and could tell       want to file suit, then one of the things I would
you that it works half the time would you then            like to recommend that you do is go to
ask, why did it work for the half it worked for?          www.legal-research-video.com. I made a legal
From there you would have to do an analysis.              research video that many have called
You would have to look at all their letters. And          excellent. It shows you how to go into the
some of them would be like the first one I                library and find sample complaints organized
wrote. You would say, well, that is weak. Why             by statute.
did that work for them? His arguments are on                       And if you get the video, it‟ll explain to
the IRS web page as being a frivolous                     you how to use Sheppard‟s, how to use the
argument.                                                 Federal Digest, how to use the different court
        Then you might begin to find that some            reporters so that you can figure out how to do a
of it had to do with the Technical Compliance             lawsuit, and show you how to find the forms
Officer, he might have denied relief on the               you will need to start a suit. In the video, I
letter to some people that day because he had             actually show what the cover of these books
a fight with his wife, or was just having a bad           look like and then I open them up and I show
day. He goes, I ain't doing it, sue us. Maybe             how it works inside.
he had one of those do not care attitudes                          Doing a federal lawsuit becomes easy
because he partied last night or his own dog bit          once you know that all these different
him.                                                      formbooks are available and where the
        It is kind of like court. Sometimes I write       authority to go with the forms is in the law
a perfect motion and have it denied. Then                 library.
other times, I slap something together, run in                     You might want to get the legal research
there, file it, and have it granted. Then, it turns       video. Also at that site is Blackstone‟s Law
out the one that was granted should not have              Course. In 1914 they used to use this course
been, and the one that was not granted should             to get ready to take the bar exam. Lawyers
have been, and the only way you find out is if            and judges wrote the course.
you appeal. I think that is kind of the same                       Now, one thing I ask is that people do
situation that we are dealing with here. It is not        not go in halvsies with somebody else on this
a science type of deal where you can                      package. The Scriptures talk about “Woe to
determine with any kind of probability why one            the man who uses his neighbor‟s labor without
thing worked and another did not. It seems like           wage.” I‟ve put my effort into compiling all of
that type of question is kind of an irrelevant            this, and what I charge for this information is
question.                                                 not that much money. You and your neighbor
        Now, the whole scenario makes it very             or friend both need to pay for your own copy;
likely that you will win while you are exhausting         don‟t be splitting it. If you do not steal, things
your administrative remedies. You are going to            will go a lot better for you than if you do steal.
have adopt the only letter I have written for             So, stealing my research is not recommended.
levies for both letters you need to remove liens.         If you cannot afford my package, roll up your
Using the letter I wrote as a guideline is fine.          sleeves and do the research yourself. I have
Just remember, my letter is not a boilerplate             told you enough here that you will be able to do
letter. You cannot just put your name and                 that.
address on the top, and expect any kind of                         Some people have called me up and
positive result.                                          they have problems with state liens and levies.
        My package of research is in a digital            Here is what I have to say about that. The
format. You can save yourself the trouble of              same principles can be made to work in a state
having to do your own research by ordering my             situation, but it is a situation where the wheel
                                                          needs to be reinvented for each state. In other
                                                      9
words, I cannot just take and say, well, here is
federal law, Mr. State, now you straighten up
and fly right because federal law said this. You
cannot sue the state using the federal statutes
I have mentioned in this article.
         You need to find a different way to
motivate the state to remove their liens or
levies. I am confident this can be done. I do
not think they can get it right. I think that since
they operate on the power of money that they
walk in darkness and, when they walk in
darkness, it means they make mistakes and
they cannot discipline themselves to get it right.
         If you have some interest in pursuing
relief from state tax lien or levy, I am available
to help with tutoring, research and strategizing
on ways to get rid of state levies and liens. You
may write me at legalbearatlegalbears.com.
         Check out www.irslienthumper.com.
You can order the research package there.
         I look forward to hearing from you.

Barry Smith is a self-taught lawyer. He is not a
licensed attorney. View his free online video
about spiritual tactics for dealing with the IRS
at www.irs-armory.com.




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