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 not legal theories, and run with that. I told him, like them learning so much about me from my look, I am going to have to figure this out from 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 in who would get together one time a week in the 1 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 teacher’s the Area Director’s Office. Why does he want pay and noticing them according to the to do something for someone that sends him a 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 2 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 assigned we are going to deal with the President having to him and that does not include his criminal failed to appoint judges and the Senate’s docket. One trial judge, District Judge failure to confirm judges. We have vacant seats Bertelsman, addressed this issue in an opinion that we do not have judges to fill. Here is what he authored by saying: 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 what the court of appeals just affirms the dismissal came in this year. There’s a large portion of and nobody ever really hears your case. That 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 3 they take and use their official capacity to make statutes and regulations that I quoted in the 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 from Anyway, these Congressmen and him like that. We had kind of become friends, Senators do not like their constituency showing and so we had a number of conversations up at the office with their complaints. What about different topics over the phone. We both they did is they all huddled up and said to each 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, personalized and he goes, what would make more sense, 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 what? Here is what this package consists of. What you sold me was a rip off. Or two, I’ve This package is not me telling you what the never had anyone contact me back and say perfect argument is to get every lien and levy 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 you every single one of these cases, something 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 found as I know. Doing something like that does not in the case law. To me, that is just amazing, violate the judicial code of ethics or anything because to find a published decision that goes like that. So, I think what happened was the against the IRS is just almost impossible, 7433 court contacted that tax court and said, because they do not publish them. They find a hey, do something for this guy so I can dismiss way to keep that information from getting out. his suit and write in the dismissal that Now, what I have described is just something just was done for the plaintiff. collateral wins that were published in the case After filing one of these suits, an law. It is my position that there are hundreds of injunction restricting state court filings was administrative wins; wins that we will never vacated. Templeman v. U.S., First Circuit, hear about; wins that never get published 1994. anywhere. Wins where the Technical After filing one of these suits, improperly Compliance Officer calls up the IRS agent and levied funds were returned. That’s Raymond v. says we are going to be sued unless you do U.S., Sixth Circuit, 1993. something for this guy, and we want you to just See, the guy I was telling you about that release those liens because it’s better than got his full Social Security check, he put in his getting sued. letter that he was demanding a quarter million Now, we could do some FOIA Requests in damages because they kept his money and and we could and ask the IRS disclosure made him feel bad, emotional distress or officer, how many of these were handled something. Did he get a check for a quarter administratively and so forth? Suppose that we million dollars? No. That Technical discovered that 50 percent that sent in a letter Compliance Officer, he has the authority to got a win just by sending a letter. I mean, give him damages. How likely is that? wouldn’t you try it? Wouldn’t you send in a It is my position that the Technical letter just hoping that you would be one in the Compliance Officer is going to do just the 50 percent that got the win? minimum that he thinks it will take to keep you Now, suppose that we said okay, now from suing. He is probably not going to send let’s do an analysis of whoever won. We would you a check for damages like you demand in then go from one to the next asking why did your letter. He is going to make you sue for this person win? Some may have won that. Typically, he does not think you will. because they did not get notice. Others won After filing one of these suits, the because their assessment was invalid; or government conceded that an assessment was maybe they won because their particular IRS erroneous and released its liens. That is agent did this, that, or the other thing, and another thing that you maybe did not know; that’s why they won. the U.S. Attorney calls up the IRS and he says, Then, you would have to sit there and we have this suit going on over here and you cross it over to yours and you go, well, can I guys are making it a pain in the butt for me win on that in mine? You might sit there and because I’m having to work extra hard because go, well, no, because my IRS agent didn’t do of this lawsuit that you created. Do something that. “My IRS agent…” It is like one that you for this guy. Then the government goes, oh, own. It is like having your own attorney or well, that assessment was erroneous (the dart something, “my attorney,” “my IRS agent.” hit the wrong number ) and they release the So you’d have to do this analysis. Save liens. yourself all that trouble. Just analyze your own After filing one of these suits, the case. Compare what they did with the statute government provided the forms that they had and the regulation, and see where they have previously refused to during litigation. What made errors. It is my position that they cannot they are trying to do is they are trying to get out ever get it right. of these lawsuits. The next thing I want to discuss with you is credibility. If you write these letters 6 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 Assessment write things that came from the decisions you Voucher. A lot of liens and levies include studied. When the Technical Compliance penalties and interest. Do you know what? Officer looks at your letter he will recognize Without this voucher, they cannot pursue your words and phrases as being those that collection of penalties and interest from you. It came from those decisions, and go, you know, says this right inside their Internal Revenue I think this is a person that can follow through Manual. They probably do not have it either. on the suit. That is what you need. You need Third, you will get a request for a Notice him thinking that you are actually going to sue. of Assessment supported by exhibits. This You can learn more about this process at FOIA cites to the statute that requires them to www.irslienthumper.com. give you a copy. They probably do not have an Now, part of what my package includes assessment, probably because there was is Freedom of Information Act (FOIA) requests. nobody to sign it. They routinely do not even These requests are my little throw in. I am do it that way anymore. When their own trying to help you find the mistakes the IRS Internal Revenue Manual says, “The made. Some of you will get this and already assessment certificate is a legal document that know that your lien or levy is not valid because permits collection activity.” That quote is in the they did not send the notices, or some other exhibits that go with this as well. reason. People in that position will not even Fourthly, federal regulations require the need FOIAs. District Director to appoint Assessment Officers If you do need FOIAs, there are seven that are qualified to sign millions and millions of of them included in this package. Did you forms for the American taxpayer. The IRS has know that Internal Revenue Manual, up until very few Assessment Officers, and they may 2001, said that they had to have a 23C Form not have any. They are probably not going to 7 be able to tell you their names. How other one and I don’t know why he didn’t send embarrassing for them. How can they do this first.” Maybe your second letter will work. assessments if they have no Assessment Your other option is to file suit. Maybe Officers? then you will be one of those people that will Fifth, you’ll get a FOIA request for a get your 7433 or 7432 suit dismissed but, at Form 668F, Notice of Federal Tax Lien Under the same time, you’ll be getting your levy or Internal Revenue Laws, Part II. This form must your lien released. be signed by an authorized IRS officer Or, maybe you’ll be one of these people certifying that they made a demand for that just really gets diligent and you’ll take it all payment. They probably do not have one of the way to trial, and maybe it’s there that they’ll these. just give you damages for everything they have Sixth, you will get a FOIA request asking done to you. for a copy of certified amount that you owe on Some people want to know what the a proper IRS form used for the certification success rate is. They expect me to keep process. statistics. The people that I have heard from The last FOIA you will get would be for are 100 percent successful. I have had two files maintained in the integrated collection people that said that they have gotten levies system by the IRS about you pertaining to released using this process. That would be a liens. Who knows what you’ll find in there. It 100% success rate. Will it work for you? could be some good stuff. Probably. Bundle these up, send one in a week so In my past, I was involved in a company you will avoid copying costs. Some people are that sold agricultural products to farmers. We willing to pay copy costs and they send them sold a seed treatment that cost a $1.50 an acre faster than that because they need to get the to put on corn. The seed treatment would replies back. cause the yield to increase by 10 bushels. We I throw in these FOIAs and you can go had quite a few field trials where they got a 10, through that process. I have the addresses for 12-bushel increase. A bushel of corn at the disclosure officers if you do not know that. I time was worth about $2.50. Therefore, they also have the addresses for the Area Directors were making something more than $25 off that if you need that. $1.50. If you go through this process, if you use Some of the scientists out there that the FOIAs, and maybe you don’t need the knew about double-blind studies and scientific FOIAs, if you write a credible threat to sue and method and statistically significant results, etc. you send it where it needs to go according to They would say, well, do you have any the statutes and regulations, it should work and statistically significant results? We would they should take off your liens and levies. If it answer them; maybe it works 80 percent of the does not work, what do you do? time. I am convinced that there are two things We would ask them to put themselves in to do. One is, write another letter under a the shoes of the farmer. If the farmer spent different theory and send that in. On the other $1.50 on an acre and it gave him a 10 bushel hand, you file suit. You are going to have to increase, he spend $1.50 and got out a return make an assessment on what your next step is of $25.00, and if it worked 8 years out of 10, yourself. You are going to have to be led of the then you get 25 times 8. A $200 gross. To get Spirit or you are going to have to make the that income he would have spent $15.00. That decision yourself. includes the two years where it did not work at If you send another letter to the same all. That is probably not a statistically Special Operations person; he may go, “Oh, significant result, but, it’s an economically this is another empty threat to sue.” Or, he significant result. may go, “Wow, this one here is better than the That is the kind of the deal removing levies and liens is using this process. What 8 happens if I told you this process only works If your letter does not work and you want half that time? If I kept statistics and could tell to file suit, then one of the things I would like to you that it works half the time would you then recommend that you do is go to www.legal- ask, why did it work for the half it worked for? research-video.com. I made a legal research From there you would have to do an analysis. video that many have called excellent. It You would have to look at all their letters. And shows you how to go into the library and find some of them would be like the first one I sample complaints organized by statute. wrote. You would say, well, that is weak. Why And if you get the video, it’ll explain to did that work for them? His arguments are on you how to use Sheppard’s, how to use the the IRS web page as being a frivolous Federal Digest, how to use the different court argument. reporters so that you can figure out how to do a Then you might begin to find that some lawsuit, and show you how to find the forms of it had to do with the Technical Compliance you will need to start a suit. In the video, I Officer, he might have denied relief on the actually show what the cover of these books letter to some people that day because he had look like and then I open them up and I show a fight with his wife, or was just having a bad how it works inside. day. He goes, I ain't doing it, sue us. Maybe Doing a federal lawsuit becomes easy he had one of those do not care attitudes once you know that all these different because he partied last night or his own dog bit formbooks are available and where the him. authority to go with the forms is in the law It is kind of like court. Sometimes I write library. a perfect motion and have it denied. Then You might want to get the legal research other times, I slap something together, run in video. Also at that site is Blackstone’s Law there, file it, and have it granted. Then, it turns Course. In 1914 they used to use this course out the one that was granted should not have to get ready to take the bar exam. Lawyers been, and the one that was not granted should and judges wrote the course. have been, and the only way you find out is if Now, one thing I ask is that people do you appeal. I think that is kind of the same not go in halvsies with somebody else on this situation that we are dealing with here. It is not package. The Scriptures talk about “Woe to a science type of deal where you can the man who uses his neighbor’s labor without determine with any kind of probability why one wage.” I’ve put my effort into compiling all of thing worked and another did not. It seems like this, and what I charge for this information is that type of question is kind of an irrelevant not that much money. You and your neighbor question. or friend both need to pay for your own copy; Now, the whole scenario makes it very don’t be splitting it. If you do not steal, things likely that you will win while you are exhausting will go a lot better for you than if you do steal. your administrative remedies. You are going to So, stealing my research is not recommended. have adopt the only letter I have written for If you cannot afford my package, roll up your levies for both letters you need to remove liens. sleeves and do the research yourself. I have Using the letter I wrote as a guideline is fine. told you enough here that you will be able to do Just remember, my letter is not a boilerplate that. letter. You cannot just put your name and Some people have called me up and address on the top, and expect any kind of they have problems with state liens and levies. positive result. Here is what I have to say about that. The My package of research is in a digital same principles can be made to work in a state format. You can save yourself the trouble of situation, but it is a situation where the wheel having to do your own research by ordering my needs to be reinvented for each state. In other package of research and the sample letter that words, I cannot just take and say, well, here is worked at www.irslienthumper.com. federal law, Mr. State, now you straighten up and fly right because federal law said this. You 9 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.

10