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IRS Levy removal tools
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FREE LIEN EVALUATION
ANSWER THE QUESTIONS BELOW TO DETERMINE WHETHER
YOUR IRS LIEN IS LEGALLY ENFORCEABLE
CAN THEY DO THAT??

FROM 26 U.S.C. 6321 (Federal lien statute):
Has anyone at the IRS ever shown you a statute that makes you liable to pay an "income tax?"
Yes: No:

Learn why there is no statute that makes an
individual liable for "income tax" from the book:
Constitutional Income: Do You Have Any?

Has the IRS made a demand that you pay a tax?
Yes: No:
Have you neglected or refused to pay a tax that the IRS has demanded you pay?
Yes: No:
THE FOLLOWING ANALYSIS APPLIES TO NOTICES OF LIEN DATED 1998 OR LATER AND IS TAKEN FROM THE INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998 STARTING AT § 6320:
Did the IRS notify you in writing of the filing of a notice of lien?
Yes: No:
Did the IRS deliver you the statutorily required notice the way they should have:
Did the IRS give you the notice in person?
Yes: No:
Did the IRS leave the notice where you live or at your usual place of business?
Yes: No:
Did the IRS send you the notice via certified or registered mail to the last address known by them?
Yes: No:
Did the IRS send you notice timely?  
Did the IRS send you the notice not more than 5 business days after the day of the filing of the notice of lien?
Yes: No:
If the IRS did send you the statutorily required notice, did they include the statutorily required information?

Did the notice include in simple and nontechnical terms:

 The amount of unpaid tax?

Yes: No:

 An advisement of your right to request a hearing during the 30-day period beginning on the day after the 5-day period described above?

Yes: No:

An advisement of your right to administrative appeals with respect to such lien and the procedures relating to such appeals?

Yes: No:

An advisement of the provisions and procedures of the Internal Revenue Code relating to the release of liens on property?

Yes: No:
Type of Lien:
Date of Lien:

1. SAVE THIS FORM TO YOUR HARD DRIVE .

2. IF YOU ANSWERED “NO” TO ANY OF THE QUESTIONS ON THE LIEN EVALUATION ABOVE GO HERE

3. IF YOU EITHER HAD A COLLECTIONS DUE PROCESS HEARING, OR, TRIED TO GET ONE AND WERE UNSUCCESSFUL GO HERE

4. IF YOU ANSWERED “YES” TO ALL OF THE QUESTIONS ON THE LIEN EVALUATION ABOVE GO HERE






WHAT DID YOU ANSWER?




IF YOU ANSWERED “NO” TO ANY OF THE QUESTIONS ABOVE

Since the U.S. Supreme Court said in Thatcher v. Powell, 19 U.S. (6 Wheat.) 119 (1821) that no public officer can take any action affecting your property “…unless authorized so to do by express law, …and that the person invested with such a power, must pursue with precision the course prescribed by law, or his act is invalid…” if you answered “no” to any of the questions above, the IRS is probably going to have to remove the lien and will probably do so based upon a properly worded letter sent to the proper motivated official with the authority to order the removal of your lien according to statute. Go here to learn how to do that.



WHAT DID YOU ANSWER?



IF YOU ANSWERED “YES” TO ALL OF THE QUESTIONS ABOVE DO NOT DESPAIR!

THERE IS STILL A GOOD CHANCE THAT THE IRS FAILED TO FOLLOW ALL OF THE STEPS NECESSARY TO MAKE THEIR NOTICE OF LIEN “LEGALLY ENFORCEABLE” INTERNALLY. TO ESTABLISH THAT THE IRS FAILED TO FOLLOW STATUTORILY MANDATED PROCESSES INTERNALLY YOU WILL NEED “FREEDOM OF INFORMATION ACT” (FOIA) REQUESTS THAT ARE NOT READY AT THIS TIME. CLICK HERE TO RECEIVE AN EMAIL WHEN THOSE FOIAS ARE READY.


HAVE A QUESTION?

Click here and I'll answer the best I can.

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