This letter is to be sent to the Internal Revenue Service to obtain legal evidence pertaining to any liens placed against a taxpayer for the payment of back taxes. It is useful in litigating your case, and helps overcome any assumptions or prima facie evidence pertaining to your case.

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<<DATE>>

 

<<DIRECTOR NAME>>, District Director

____________ District

Internal Revenue Service

55 N. Robinson

Oklahoma City, Oklahoma 73102

REQUEST: All original liens filed in the ______________ District office (Treasury/IRS records system 26.009) & all civil litigation documents including petitions, pleadings, judgments and court orders (Treasury/IRS records system 26.011), for calendar years ending ___________________ through ______________.

AUTHORITY: 26 U.S.C. § 6103, 5 U.S.C. § 552a & 31 CFR Pt. 1, App. B of Subpt. C

IDENTIFICATION: Joe Public, S.S. No. 444-44-4444

Director __________:

This request is being made under authorities cited above. My name and Social Security number are set out above for your convenience, and I am having this request notarized for positive identification that meets criteria of state law, Federal Rules of Civil Procedure & 31 CFR Pt. 1, App. B of Subpt. C. The documents being requested are for personal use. On your billing, you have my firm promise to pay an amount up to $50.00 for the cost of certifying documents and for photocopying costs in excess of the amount provided free.

The documents and/or the response letter you send will be used in administrative and/or judicial due process forums. Therefore, please certify all documents with the Form 2866 Certificate of Official Record, or in the event there are no documents or other information responsive to the request for any given calendar year specified above, certify your response with the Form 3050 Certificate of Lack of Records.

Per the Notice of Systems published November 9, 1995 in the Federal Register (60 F.R. 56790 et seq.), Treasury/IRS systems 26.009 (lien files) & 26.011 (litigation case files) are kept in the district office under control of the district director of an internal revenue district. Where information contained in litigation case files is concerned, I am interested only in and am entitled to litigation initiated by the Internal Revenue Service, the U.S. Attorney for the district, or the Department of Justice. Per 31 C.F.R. § 1.36(b), actual litigation documents and the following information are not exempt from release:

The manual records consist of copies of pleadings, investigative reports, information compiled in reasonable anticipation of a civil action or proceeding, legal memoranda, and related correspondence. Pleadings which have been filed with a court or administrative tribunal are matters of public record and no exemption is claimed as to them. The computerized part of the system contains summary data on Treasury Department non-tax litigation and administrative proceedings, e.g., plaintiff, defendant, attorney, witness, judge and/or hearing officer names, type of case, relief sought, date, docket number, pertinent dates, and issues.

The request for litigation-related material that might be in System 26.011 includes all documents and computer-based information specified in the above paragraph. I am specifically interested in documents and related information that established a judgment lien or liens in compliance with procedure consistent with requirements of Chapter 176 of Title 28, particularly 28 U.S.C. § 3201.

The request for original lien documents does not include notices of lien (26 U.S.C. § 6323(f)). The request is for original liens predicated on the antecedent assessment certificate executed in compliance with 26 C.F.R. § 301.6203-1.

Per 31 CFR Pt. 1, App. B to Subpt. C § 3(e)(ii), you may have a period of 30 days, excluding weekends and legal holidays, to provide certified copies of the requested documents and other information, or certification that there are no such documents and information in the systems of records specified.

The specific requests follow:

1. From Treasury/IRS records system 26.009, please provide certified copies of all original lien documents predicated on procedurally proper assessments specifically identifying me in accordance with requirements of 26 C.F.R. § 301.6203-1 executed for calendar years ending ____________________ through ______________. In the alternative, certify your response informing me that original liens do not exist.
2. From Treasury/IRS records system 26.011, please provide certified copies of all petitions, pleadings, judgments and orders specifically naming me, with related computer-based information, for alleged tax liabilities for calendar years ending ______________________ through ______________________. In the alternative, certify your response informing me that the Internal Revenue Service, the U.S. Attorney for the district, and the Department of Justice did not initiate civil litigation against me for collection of tax for the years specified.

The requested documents and additional materials constitute exculpatory evidence necessary to resolve controversy arising under the Constitution and laws of the United States. Your timely assistance with this matter is appreciated.

Regards,

 

Joe Public

Notary Public

I certify that on the date set out below, Joe Public, known to me, endorsed this Request for Notification and Access.

My commission expires _______________________________________.

_________________________________________ ___________________

Notary Public Date

 

SEAL: