Now that you’re a client…

Welcome aboard. Knowing you found us likely because you’re experiencing a problem with the Internal Revenue Service, it’s a welcome accompanied with much sympathy. It’s common to have a million questions to go along with some fear as to what might happen with your interaction with a government that is used to bullying its constituency. And it’s accustomed to winning, thanks in large part to taking advantage of people’s lack of understanding in the difference between statutes and the jurisdiction to which they apply.

And make no mistake – they helped create a great deal of ambiguity on subject matters that give them the most power and influence. Words are the tools of politicians.

Knowledge is the best tool at allaying any fear you might have as to the outcome of our correspondence. Naturally, you have many questions — that comes with the territory.

So we’ve posted this Members Only page where we included some information helpful to our clients as we travel down this path with you. Also, we encourage you to seek proactive methods to further protect your individual sovereignty. Doing so will nip a lot of potential problems in the bud. Check out our page to the left on Asset Protection, and don’t be afraid to search the web for additional ideas.

If you come across something interesting or have suggestions to improve our clarity of instructions, please don’t hesitate to share it with us. We’re all in this together.

NOTE: This is a page for Members Only. It is not accessible through links on the other pages, so if you click and navigate to another page, you’ll need to hit the Back button on your browser to return here.

For any other questions or concerns, email us here. We try to promptly get back with you, but please keep in mind that we are not located in the United States, so our schedule may be different than yours.

When emailing us with a question regarding an enforcement action, please include the following information:

  • Your name
  • Phone number
  • Type of enforcement action (NOD, NFTL or NOIL)
  • Tax Year(s) in Question (listed on the top right of the letter)
  • Did you send in a Form 12153?
  • Docket number for the case (if one has been issued)

 

Instructions for proper use of letters
to Notice of Deficiency/Notice of Intent to Levy

Please be precise in your efforts to follow these directions. All letters we send to you (the client) need to be signed and mailed within 3 business days (72 hours) of receipt. Do not delay.

1. FOR NOIL and NFTL ONLY, please fill out the Collection Due Process Hearing Form 12153 located here and email to us for review before mailing to the IRS. The IRS address to send the CDP request form to is noted on the Letter LT11 or Letter 1058. If an IRS Appeals Office address is not included in the NOIL/NFTL/Notice of Levy letter you received, then send the Form 12153 to the following default address: IRS Appeals Office, 1040 Waverly Avenue, Holtsville NY 11742.

In some cases, you may receive a Letter CP22E (precursor to a CP504 levy action and Letter LT11) AFTER obtaining the Dismissal for Lack of Jurisdiction on a Notice of Deficiency. Do not be alarmed — this happens frequently. If this happens to you, start reading the NOIL section as you can anticipate an NOIL coming as this is the second of the 2 actions available to the IRS.

For an NFTL that you have just received, the CDP Hearing Request Form 12153 has been made in a timely fashion as needed. So you need to complete the form 12153 located in our Resource Center and mail immediately to the IRS office listed on the NFTL document after we have approved the review process of that form.

Now you are waiting on the Notice of Determination letter 3193. Do not be alarmed — this will be a “rubber stamp” of the attitude of the IRS toward all they perceive as U.S. Taxpayers. When that letter arrives — and it could take the IRS up to 2 months to return to you, depending on how slow they choose to be — you need to send us a copy of the Notice of Determination letter when it finally arrives.

Upon receipt of the Notice of Determination letter, we can begin the process with the U.S. Tax Court. So at this time, it is a waiting game for the arrival of the Notice of Determination letter.

2. We will email you Letter #1 for either NOD, NFTL or NOIL. Send this first letter via U.S. postal Service (2-3 day is fine) to the U.S. Tax Court address on the letter for you to acquire the needed Docket Number. You can attach a copy of the enforcement action letter if you wish, but it’s not necessary. Make sure to obtain proof of delivery.

3. Create a notebook of all correspondence. Also, make a digital record on your computer of all correspondence. Attach copies of all IRS letters you received from the IRS. Keep the notebook in a safe place as you may need to refer to these materials in the future.

4. Once you receive a Docket Number from the USTC — either by mail or checking their websiteemail us with that number immediately as time is critical. We will then create the next letter required to be sent to the U.S. Tax Court on your behalf.

IMPORTANT: When you receive correspondence from the USTC, they will tell you that you need to file an Amended Petition and that you must pay the $60 filing fee. Stop!!! Do NOT send an Amended Petition and do NOT send the $60 filing fee they request of you.

If you send the Amended Petition or Filing Fee, you will lose this matter with the USTC. Those who send in any filing fee or Amended Petition will negate the ability for us to secure a Court Order of Dismissal for Lack of Jurisdiction.

If you send the USTC anything OTHER THAN what we ask you to send, then you will by your own actions negate the 100% promise we provided for securing the Court Order for Dismissal.

At that point, by your not adhering to the specified instructions, you will no longer be a client and you will forfeit the 100% Money Back Guarantee. You must follow these instructions to the letter.

AGAIN: NEVER send the USTC an Amended Petition or the filing fee. Only send the material we email to you as an attachment!

If you have any questions about what to mail to the U.S. Tax Court, please email us immediately.

5. Mail the second letter requesting the Dismissal, repeating the process from Step 1. There is no need to send Letter 2 (or any subsequent letters) to the IRS.

6. Track the progress of your case by going to the USTC website regularly until there is a new entry. They may send you another letter, and if so, send us that letter and we will respond until we get the Dismissal. In our large amount of NOD cases, the highest amount of letters required to gain the Dismissal is 4. Usually, Letter 2 or 3 is all that is required. But please be patient and have confidence that the desired result is imminent. The total process can take between 3-6 months to complete. When you arrive at the USTC website, you can Search for your case by name or Docket Number (if you’ve received one). If three weeks has transpired since they received your most recent letter, you need to call the U.S. Tax Court and inquire about the progress of your case. Their number is (202) 521-0700. YOU NEED TO STAY ON TOP OF THIS!

7. Once the Judge orders the Dismissal, it will first be entered into the Court Record on the website, then you will receive an official letter of the Dismissal by mail. That will be a happy day for you. We too will join your celebration.

8. Download the PDF document of the Dismissal from the USTC web site and keep the original letter in a safe and secure location. You can always go back to the web site and print out another copy if you need it, but it is always a good idea to keep a couple copies in case you lose the original. Keep the PDF copy with the other digital documents you have of this process.

If you need any questions answered, please state them clearly on the email. We can contact you via phone, but that is rarely necessary.

The information provided in the Notice of Deficiency, your statement that you are an American National (born or naturalized in one of the 50 states of the Union), and equally important that you meet the 4 Criteria stated on our Home Page. It means you are a client in good standing. Remember and have confidence — we have a 100% success rate in obtaining a Dismissal from the USTC for every client who qualifies under our guidelines.

Thank you for your trust and know that we are here to help you with every step. Learn from each letter you send out. Knowledge is power and in weak moments — yes, you will have them — please re-read the letters and let the knowledge strengthen you in this effort.

9. Send a copy of the U.S. Tax Court Dismissal for Lack of Jurisdiction via First Class Mail to the IRS Manager who sent you the Notice of Deficiency. For example: Bill R. Banowsky, Territory Manager, Internal Revenue Service Center, Ogden UT 84201 (yours may be different). This will notify the IRS that the Court Order has dismissed the IRS claim of the Notice of Deficiency for reason of Lack of Jurisdiction. This lets them know that you have won, and they have lost.

 

What to do after receiving a Dismissal IF you have a lien/levy in action and need to get it removed at the County Recorder’s Office

If you have an active lien/levy in place, then you need to take steps to ensure those enforcement actions are removed. You cannot simply take for granted that they will automatically disappear.

Call the IRS Lien Unit whose phone number is located on the Form 668(Y)(c) as 1-800-913-6050 and inform them AFTER YOU GET THEIR NAME and ADDRESS LOCATION, that the USTC has issued a reversal against the IRS for the lien/levy created and thus the lien/levy is un-enforceable.

Get the date when they will send a copy to the County Recorder’s Office, and you need a copy as well.

For a FILED NFTL, fill out and send Form 12277 to the IRS. A partially filled-in form is located here. You will still need to add your personal information, plus in No. 12, Reason No. 2, change the Docket No. 12345-15 to the actual Docket No. that pertains to your NFTL. If you wish to use a blank 12277 form, it is located here.

You may need to reference the following IRM (Internal Revenue Manual) sections to drive home their defeat of the USTC decision in your favor.

IRM 4.10.7.2.9.8 (05/14/99) Importance of Court Decisions

“Decisions made at various levels of the court system are considered to be interpretations of tax laws and may be used by either an examiner or taxpayers to support a position.

Certain court cases lend more weight to a position than others. A case decided by the U.S. Supreme Court becomes the law of the land and takes precedence over decisions of lower courts. The Internal Revenue Service must follow the Supreme Court decisions. For examiners, Supreme Court decisions have the same weight as the code.

Decisions made by lower courts, such as Tax Courts, District courts, or Claims courts, are binding only on the Service ONLY for the particular taxpayer and the years litigated. Adverse decisions of lower courts do not require the Service to alter its position for other taxpayers.”

 

Anchor 35.9.1.3.1 (08-11-2004) Finality of Tax Court Decision

1. After a Tax Court decision has become final, the Tax Court is without jurisdiction to vacate or modify the decision in any way, with several exceptions, including fraud upon the court, lack of jurisdiction over the subject matter or the parties (in this situation, the decision would be void), and the modification, if necessary, of a final decision in an estate tax case solely to reflect the estate’s entitlement to a deduction for interest paid during an extended-payment period on the federal or state estate tax liability. See section 7481(d).

 

When calling this office, use the following general script and try not to allow yourself to divert from the topic by engaging in any other conversation.

Hi, my name is XXXXXX XXXXXX. What is your name and mailing address?

The reason I'm calling today is that there is a Notice of Federal Tax Lien (or Notice of Levy) that was issued by the IRS, and this matter has been resolved in United States Tax Court. Recently, the Chief Judge of the U.S. Tax Court issued a Court Order of Dismissal for Lack of Jurisdiction, meaning that the issue has been resolved in my favor, and this Notice of Federal Tax Lien (or Notice of Levy) is not enforceable. Since it is unenforceable, by law it must be removed immediately. I need you to issue a Certificate of Release of Lien (or Levy) letter to me, as well as to the county recorder where this notice was recorded to have this lien (or levy) removed immediately.

I will be sending you a follow-up letter that contains the certified Court Order, so that you may issue the release.

You will likely mail a copy of the Dismissal to (but confirm this with the person you speak with):

Centralized Lien Processing Operation
Stop 8420G
201 W Rivercenter Rd
Covington KY 41011

Send us a PDF copy of the Release when you receive it and let us know if there are any other addresses that you are provided.

Our Mission

“It is not the function of our Government to keep the citizen from falling into error, it is the function of
the citizen to keep the Government from falling into error.”
— American Communications Association
v. Douds, 339 U.S. 382, 442 (1950)