if you go through this process and the
IRS refuses to remove your lien based
upon your letters, there is still another
step to take. What you have gained by
following this process is the “waiver
of sovereign immunity” that every litigant
must have before they can sue the U.S.
over the refusal of the IRS to remove
the lien. The next step is to file the
suit. These are all results that came
after the suit was filed:
Shaw received a refund of all the money
collected, and the remaining tax liability
was abated. Shaw v. U.S., 20 F.3d 1982,
government dismissed the criminal action
against the plaintiff. Fishburn v. Brown,
Sixth Circuit, 1997.
IRS returned a seized Cadillac. Washington
v. U.S., Ninth Circuit, 1992.
propriety of the defendant’s (IRS/US)
calculation of the plaintiff’s tax liability
was resolved in the plaintiff’s favor
in tax court. Templeman v. U.S., First
levied funds were returned. Raymond
v. U.S., Sixth Circuit, 1993.
government conceded that an assessment
was erroneous and released its liens.
Miller v. U.S. (N.D. Cal. 1992).
me, that is just amazing to find a published
decision that goes against the IRS because
typically they do not publish those.