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Notice of Levy for "Wages" Illegally Served

Notice of Levy for "Wages" Illegally Served

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Published by Pablo Rodriguez
Make sure the IRS tax collector understands that when they issue a Notice of Wage Levy to a company that is not the "United States, the District of Columbia, or any agency or instrumentality of either," they are violating the Internal Revenue Code (IRC), the regulations, and the Internal Revenue Manual. Once the agent is aware that they are making an exaction without support of the law, they are required to release it.
Make sure the IRS tax collector understands that when they issue a Notice of Wage Levy to a company that is not the "United States, the District of Columbia, or any agency or instrumentality of either," they are violating the Internal Revenue Code (IRC), the regulations, and the Internal Revenue Manual. Once the agent is aware that they are making an exaction without support of the law, they are required to release it.

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Published by: Pablo Rodriguez on May 09, 2012
Copyright:Attribution Non-commercial

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08/16/2013

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Date Name,
SSN: nnn-nn-nnnn
AddressCity, State nnnnn-nnnnInternal Revenue ServiceAddressCity, State nnnnn-nnnnATTN: {Agent Smith}Re: Release Notice of Levy for “Wages” served on {Company}The intent of this letter is to provide you the facts and grounds in support of my belief that you served anotice of levy for “wages” that was not based on the Internal Revenue Code (IRC), the Treasury Regula-tions, or the Internal Revenue Manual (IRM) in violation of the Internal Revenue Service Restructuringand Reform Act of 1998 (RRA98).
1, 2, 3
Consequently, you are depriving me of my property and rights to property without due process of law, in violation of the Fifth Amendment to the U.S. Constitution
4
and theRRA.
5
Below are the facts and grounds in support of my claims.
Summary of Facts and Grounds in Support
1
Pub. L. 105-206, title I, § 1203, July 22, 1998, 112 Stat. 720, as amended by Pub. L. 108-357, title VIII, §881(d), Oct. 22, 2004, 118 Stat. 1627
2
RRA98, “(a) In General.—Subject to subsection (c), the Commissioner of Internal Revenue shall terminate theemployment of any employee of theInternal Revenue Service if there is a final administrative or judicial deter-mination that such employee committed any act or omission described under subsection (b) in the performanceof the employee’s official duties. Such termination shall be a removal for cause on charges of misconduct.(b) Acts or Omissions.—The acts or omissions referred to under subsection (a) are— (3) with respect to a taxpayer, taxpayer representative, or other employee of the Internal Revenue Service,the violation of— (A) any right under the Constitution of the United States;(6) violations of the Internal Revenue Code of 1986, Department of Treasury regulations, or policies of theInternal Revenue Service (including the Internal Revenue Manual) for the purpose of retaliatingagainst, or harassing, a taxpayer, taxpayer representative, or other employee of the Internal RevenueService;”
3
RRA98, Section 1203(b)(6), “violations of the Internal Revenue Code of 1986, Department of Treasury regula-tions, or policies of the Internal Revenue Service (including the Internal Revenue Manual) for the purpose of retaliating against, or harassing, a taxpayer…”
4
26 CFR § 601.106, “(1) Rule I. An exaction by the U.S. Government, which is not based upon law, statutory or otherwise, is a taking of property without due process of law, in violation of the Fifth Amendment to the U.S.Constitution.”
5
RRA98, Section 1203(b)(3), “in violation of (A) any right under the Constitution of the United States;”
 
....................................................................................................................Violation of 18 U.S.C. § 1341 5......................................................................Violations of the RRA98 §§ 1203(a)(3)(B) and 1203(a)(6) 5........................................................................................................................................Relief Requested 5
Status of {Company}
{Company} is a {public | private} {for-profit | not-for-profit | non-profit} entity and is incorporated in{State} (See Attachment A.)
Notice of Levy for “Wages” Served on an Entity NOT an “Employer” 
You are authorized to serve a notice of levy for “wages” on the entities listed in 26 CFR § 301.6331-1(a)with the understanding that the “person” has property or rights to property subject to levy as defined in 26CFR § 301.6332-1(a). At 26 CFR § 301.6332-1(d), the Secretary defines that
term
“person” as,
(d) Person defined 
.…In the case of a levy upon the salary or wages of an officer, em- ployee, or elected or appointed official of the United States, the District of Columbia, or any agency or instrumentality of either, the term “person” includes the officer or em- ployee of the United States, of the District of Columbia, or of such agency or instrumen-tality who is under a duty to discharge the obligation. As to the officer or employee whois under such duty, see paragraph (a)(4)(i) of §301.6331–1.”At 26 CFR § 301.6331-1(a)(4)(i), the Secretary states that a notice of levy for “wages” is served on an“employer,”“(4) Certain types of compensation —(i) Federal employees. Levy may be made upon thesalary or wages of any officer or employee (including members of the Armed Forces), or elected or appointed official, of the United States, the District of Columbia, or any agencyor instrumentality of either, by
serving a notice of levy on the employer
of the delin-quent taxpayer. As used in this subdivision, the term “employer” means ( a ) the officer or employee of the United States, the District of Columbia, or of the agency or instrumental-ity of the United States or the District of Columbia, who has control of the payment of thewages, or ( b ) any other officer or employee designated by the head of the branch, de- partment, agency, or instrumentality of the United States or of the District of Columbia asthe party upon whom service of the notice of levy may be made…” [emphasis added]In summary, the “person” with property or rights to property is an “employer.” The “employer” is further delineated at 26 CFR §§ 301.6331-1(a)(4)(i)(a) and 301.6331-1(a)(4)(i)(b). Given the aforementionedstatus of {Company}, it’s self-evident that {Company} is not among those identified by the Secretary asan “employer.” Regardless of the aforementioned facts, you violated the IRC and the Treasury regulationswhen you served a notice of levy for “wages” on {Company} even though you knew or had reason toknow that {Company} was NOT among those identified as an “employer.” Pursuant to IRM 5.11.2.2.1,you have the legal basis to release the levy immediately.
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Page 2 of 6
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Notice of Ley for “Wages” for a Person NOT Identified as an “Officer,Employee
” 
You may serve a notice of levy for “wages” for the salary or wages “of any officer, employee, or electedofficial, of the United States, the District of Columbia, or any agency or instrumentality of the UnitedStates or the District of Columbia…” (26 U.S.C. § 6331(a))
9
The Secretary defined the
term
“person”whose property and rights to property are subject to a wage levy as, “any officer, employee, or electedofficial, of the United States, the District of Columbia, or any agency or instrumentality of either…” (26CFR § 301.6332-1(d))
10
I deny I am among those identified as an “officer, employee, or elected official…” (26 U.S.C. § 6331, 26CFR § 301.6332-1(d), and 26 CFR § 301.6331-1(a)(4)(i)) for the following reasons:1.{Company} is not among those identified as an “employer”,
 supra
.2.There is no “person” “who is under a duty to discharge the obligation,”
 supra
. Nevertheless, you served a notice of levy for “wages” when you knew or had reason to know that I am NOT among those identified as an “officer, employee, or elected official…” who had property or rights to property subject to a levy for “wages.” Pursuant to IRM 5.11.2.2.1, you have the legal basis to release thelevy immediately.
11
Page 3 of 6
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26 CFR § 301.6332-1(a) Requirement —(1) In general. Except as otherwise provided in §301.6332–2, relating tolevy in the case of life insurance and endowment contracts, and in §301.6332–3, relating to property held by banks, any person in possession of (or obligated with respect to) property or rights to property subject to levy andupon which a levy has been made shall, upon demand of the district director, surrender the property or rights (or discharge the obligation) to the district director, except that part of the property or rights (or obligation) which, atthe time of the demand, is actually or constructively under the jurisdiction of a court because of an attachment or execution under any judicial process.
8
IRM 5.11.2.2.1,
 supra.
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26 U.S.C. § 6331(a),
 supra.
10
26 CFR § 301.6332-1(d),
 supra.
11
IRM 5.11.2.2.1,
 supra.

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