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Home My WebLink About917710 ---_........... . "" ··~·.:~,i'·J.æ(:t:f,~·.,~....:.,~ ·."::::,f ';';;::>;:~¡:;¡;t~:~~::::::~:' COC670 RECEIVED 4/24/2006 at 12:3~iPIVI, RECEIVING # 917710 ' BOOK:~617 PAGE: 670 JEANNE WAGNER LINCOLN COUNTY CLERK, KEMMERER, WY ·--~---·_n_._._ ..... ..._.. Above space is for COUlity Recorder IN THE OFFICE OF THE LINCOLN COUNTY RECORDER LINCOLN COUNTY COURTHOUSE KEMMERER, WYOMING CONTEST OF LEVY NOTICE BY AFFIDAVIT OF CONTEST OF LEVY (IRS "NOTICE OF LEVY" Fonn 668-A(CIS)) Contested, Affinned, and Prepared by: Maurice Wayne Jones and Dorenda Leigh Price Jones, Agents for MAURICE W JONES and DORENDA P JONES Injured PartieslPlaintiffs/ Affiants 89796 Hwy 89 Grover, Wyoming vs. Four (4) "Notice of Levy" Fonn(s) 668-A(ICS) Served on First National Bank, Evanston and Afton, Wyoming And served on , Bank of Alpine, Alpine, Wyoming Dated 04/05/06 Issued by CINDY JAMESON, REVENUE OFFICER 1. EXHIBIT "A", Notice of Levy on MAURICE W JONES to First National Bank 2. EXHIBIT "B", Notice of Levy on DORENDA P JONES to First National Bank 3. EXHIBIT "C", Notice of Levy on MAURICE W JONES to Bank of Alpine 4. EXHIBIT "D", Notice of Levy on DORENDA P JONES to Bank of Alpine And vs. Cindy Jameson or CINDY JAMESON, alleged agent for Internal Revenue Service Page 1 of 4 ..,-.... , ' .. :7Am~;m~]j '. ',~.: - -- ~.. .;';I~I¡4rl¡':';·:il¡!:~;!!.'¡'i':f!.;,.t"·::';!.j::!ili~·:3:i¡flf,\t:'\\·;-:;':'t~:i.:;~;::::::~i¡:;:· ,: ,'~' ::;,:!,,~'.~,;:-~\:w·.~:. -.;. . :,', -. .;.~<:::~ "'¡;i;¡': ,::':¡;,=r.;:t:<t:-1-:·:.:·;;·;·1:::: .;, ::: ¡. "1: ···¡~~:lmIiIDtf1i;~i':~~~f{:¡iI2f.'fiJ~t!":~;:·~~-.·;:·,. \:,':': .: ~:::1:1~:¡:"'?i-':r.:j."Î~i!¡:i~'''4¡-::.' _ ::t, : .~( ': ';~'.:i:¡-';~¡'i;¡~::¡';!~'.i'.:~'" and Mark W. Everson, Commissioner, Internal Revenue Service, COG6?! 0917710 , i. and; First National Bank, Evanston and Afton branches, :.~, ..,. '~"',' !Mr' ~. ... '....,' """. ." and; Bank of Alpine, Claimants, Lienors, Respondents, Defendants. NOTICE BY AFFIDAVIT OF CONTEST OF LEVY GRS "NOTICE(S) OF LEVY") AND NOTICE OF POSSIBLE CRIMINAL LIABILITY Maurice Wayne Jones and Dorenda Leigh Price Jones, Agents for MAURICE W JONES and DORENDA P JONES, the Contestants herein and the Affiants, hereby declare that we are adults and qualified to testify on firsthand knowledge of the facts herein and state that such facts are true and correct under pains of penalty of perjury under the Laws of Wyoming and of the United States of America and by recording this document we give CONSTRUCTIVE NOTICE to the world and to the following: 1. Cindy Jameson, aka CINDY JAMESON, alleged agent, Bureau of Internal Revenue, 600 1 ih Street, Denver, Colorado 80202-5402, 2. Mark W. Everson, Commissioner, Internal Revenue Service, 111l Constitution Avenue, Washington, D.C. 20224, 3. First National Bank, PO Box 6003, Evanston, WY 82931-6003, 4. Bank of Alpine, Box 3709, Alpine, Wyoming 83128, 5. And any others to whom a referenced ''Notice of Levy" is 'served. The Internal Revenue Service, the above listed Banks, and particularly their agents are hereby notified that the validity and authority of the documents described herein and attached as EXHIBITS "A", "B", "C", and "D", and which were served upon the Banks listed, and purporting to be ''Notice(s) of Levy", are hereby CHALLENGED and CONTESTED based upon the facts and evidence set forth hereinafter. The Internal Revenue Service and its agents listed are further notified that should the Internal Revenue Service fail to establish by valid evidence and sworn or affirmed testimony refuting and rebutting the facts and evidence set forth herein and duly filed in the official county records department of Lincoln County, Wyoming, or should fail to file an action in the County Court of Lincoln County Wyoming to prove your claims within 30 days of the date recorded of this "Contest of Levy" and "Contest of Notice of Levy", these claims will be defaulted and canceled and made void for all intents and purposes except for using as evidence of fraud and extortion against the listed IRS agents in a possible criminal trial. We suggest that each agent listed as defendant read this document very carefully as the same may be held criminally liable for any part in continuing this fraud and extortion. Page 2 of 4 ,~ .~."'-'.' .:,. '.' :!·:~~t.';~~!i:t·!~:Ú:!~':~·:ŒE:1t¡'~l;~!ó.:'æ,'..~~}~:'.~~_"..:?; ~':':<_""¡.:',~:'.:2.~,!..,.:', '0...' ','_I.~6"~l,!.~.!o~.!.~I·' :..' ..1'r.f~~-<{:~iC.';1i:ro:tt~H:t}:W)~l:9~f::'~···: ':~.: ~ :!·~¡~'!"'·:~1~<.:-:-:'~~t"":';- "-':,;.:.:!.":;I:..>~-;r.r":'~ 0917710 COC672 -. _ ~:':';~I:~ P',;.. ~~~. . . . Each IRS agent knows, or should have known, that the Nötice 'of Levy quotes 26 USC §6331 (EXHIBIT "E") as authority to levy, which explicitly states; "Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United states or the District of Columbia, by serving a notice of levy on the employer of such officer, employee, or elected official." 26 USC Section 6331(a) The IRS carefully omits citing paragraph (a) on the "Notice", assuming correctly that the Bank will not look it up and therefore remain in ignorance as to the scope of the statute. The wording in the above statute is plain and unambiguous. Levy applies only to officers, employees, or elected officials of the federal government and Notice of Levy applies only to the employer of such described officials. The language of the above statute passed by Congress specifically affinns, by the rule of exclusion, that Jones or JONES are not the subjects of the "levy". A well-known principle oflaw says "inclusio un ius est exclusio alterius". For those reading this who are not well versed in the law, that simply means "where law expressly describes a particular situation to which it shall apply, an irrefutable inference must be drawn that what is omitted or excluded was intended to be omitted or excluded." (Black's Law Dictionary, 6th Edition. emphasis added] The agents of the IRS have been and are again being explicitly NOTICED that JONES or Jones are not now nor have ever been agents of the federal government and the Banks have never been their employers upon which Notice may be served. Therefore, the "levy" or "Notice of Levy" does not apply to bank funds of MAURICE W JONES and/or DORENDA P JONES or Maurice and/or Dorenda Jones, as declared by the statute 26 USC §6331 and as declared by affidavit contained in documents filed by Jones in the official records in the Lincoln County Courthouse, Kemmerer, Wyoming. Those filed documents are entitled "Affidavit of Non-Corporate Status" (Recorded 2/3/06 Book 611 Page 463), and also "Constructive Notice of Demand and Challenge to Authority" (Recorded l/27/2006 at 3:30 PM Book 610 Page 553) and which recorded copies were served upon the Internal Revenue Service, its agents and principals. Although ample time was given to refute and rebut the Affidavits, no such rebuttal was filed by anyone, therefore creating the legal presumption that the Notarized affinnations contained therein are true and correct and stand as judgment in law. For the IRS to continue illegal collection activities by fraud and deception is nothing short of criminal, 'particularly in light ofthe deliberate omission of paragraph (a) of Section 6331 in the Notice of Levy served on the Banks, which omission seems to fit the classic definition of fraud; "Fraud: A knowing misrepresentation of the truth or concealment of a material fact to induce another to act to his or her detriment. " (Black's Law Dictionary, Sixth Edition, Page 670 This deliberate obfuscation created jeopardy and potential liability for the Banks named herein, as they would rightfully presume that an alleged agent of the government is forthright in honoring, obeying, and sustaining the law. f::l;~¡';:::;:~:;:::::~ c.,....",.".., PaR~2...?.f 4 t~~8mw~:::~¡ r ,\j :~::::~!:::~::~~1¡ :/.:f.'~":'~:?:I:'~':1 . .- ... ~,. .,. ,"...: ~::" ·õJi·::r.:i:i:y'I:;:;~; 1;;;~;¡~:';'~": ,·,·~~~__'!{!·.!!'t\tgfh.U.gm·:~::::!¥..i!.'.!::-·<:!:.';·,p:· .~.1."~¡~:~":' ~~~!~~~ '; ~:":'.::1,'~~i:1~:¡;:;;,;,~:'t);I:'::Cf1(~:'l~i):J,~. " 'I;.'" .C'. ;',~;' ''':·~.''\i1i.,¡lo!}~latöi>t"~J~1;ei:i~:~.!bti~;::.rjb~'~:~P~:~~;' .'.'j:~i.!:~~;L;'¡~~!'f:~~I:!~!i~~j.lIL~¡;:i:"·:,¡;;,: "":':"'~:¡:'~~{.:~.f!,~!.-- 091771.0 r,o' rS73 \.' \. \.: '.f ï1::~,~.·'tt ...~,\ CONCLUSION Notice' of Levy is not applicable to bank funds of MAURICE WJONES and/or DORENDA P JONES and/or Maurice Jones and/or Dorenda Jones, and seizure of these funds by any entity without a court order is in violation of law as passed by Congress. Affidavit By our witness below, we, Maurice Wayne Jones and Dorenda Leigh Price Jones, Agents for MAURICE W JONES and DO RENDA P JONES attest to the facts stated in this Contest of Levy to be true and accurate to the best of our knowledge. ?1l¡¿f~ cJ~~~/'~ Maurice Wayne Jones, Agent for MAURICE W JONES date: ~/ !/prlJ 2.0lJb , te: c:?/ £þJ c:2a?f Do Wyoming State ) ) Affirm ) JURAT Lincoln County m- fA Y On this, the .;¡ / day of ~ ' 2006 AD, Before me, a Notary Public, the signatories Maurice Wayne ones and Dorenda Leigh Price Jones personally - appeared,~own to me; or [] satisfactorily proven to be the Natural Human Being whose names are subscribed to this instrument, Sworn and acknowledged that he/she executed the same for the stated purpose therein. In Witness Whereof, I have hereunto set my hand and Notarial Seal. ~''''--'''''''-'- DIANA J, ÞR TO NOTARY PUBLIC COUNTY OF ~ STATE OF LINCOLN W' WYOMING MY COMMISSION EXPIRES MARCH 15, 2010 Page 4 of 4 ~ I. ,I;; /' , .. ':/,!;II·I~!.!,:¡'j-¡' I ,.',:' .~, , ". ....:,..>":,'.- :...:i:I'''¡I~~I,,-''',..,: ,'.... F1·!~;:::~;,:~·. j, :':':!~"'''f:':. ',',.,',.;.:: :;, .~-:;.- ,. . " ..1 i:f ··¡¡ti·, ',!;f\'~;,';I;:! '~:' .'jf ":'., .'. :" ;' J'. ~;'I' ,'.:,.~.'o;.:.~,' Form6~A<ICS) Jan.2003 DATE: Ò410512006 REPLY TO: Internal Revenue Service CINDY JAMESON 600 17TH STREET DENVER, CO 80202-5402 C "L11ì I-xlf/(J/T r¡ Department of the Treasury-Internal Revenue Service Notice of Le TELEPHONE NUMBER r .0 C 6 7 4 OF IRS OFFICE: (303)446-1A1j,1'" \. : U~ 7710 TO: FIRST NATIONAL BANK AFTON BRANCH . ·314 SOUTH WASHINGTON '" limON, WY 83110 NAME AND ADDRESS OF TAXPAYER:· MAURICE W JONES' PO BOX 117' GROVER, WY 83122 "IDENTIFYING NUMBER(S): 526-70-4578 JONE. Kind of Tax , ",1Q40 +. ;.... .~.~. ,:.\'. ' , .:1p40 ..1040 1040 1040 1040 Tax Period Ended 12/31/1996 12/31/1997 12/31/1998 12/31/1999 . 12/3112000 12/3112001 Unpaid Balance of Assessment 282087.85 194584.08 120161.76 30764.17 62804.53 1689.58 Statutory Additions 103127.10 69570.92 41539.73 4224.82 8043.74 404.19 Total 385~14.95 .:;;-.....",.. 264155.00 161701.49 34988,99 70848.27 2093.77 ,;.. t . .', ,,'. THIS LEVY WON'T ATTACH FUNDS IN IRAs, SELF·EMPLOYED INDIVIDUALS' RETIREMENT PLANS, OR ~Y OTHER RETIREMENT PLANS IN YOUR POSSESSION OR CONTROL, UNLESS IT IS SIGNED IN THE BLOCK TO THE RIGHT. => We figured the intereSt and late payment penalty to 05-05-2006 Total Amount Due 919002.47 Although we have told you to pay the amount you owe, it Is still not paid: This is your copy of a notice of levy we have sent to collect this unpaid amount. We will send other levies if we don't get enough with this one. Banks, credit unions,' savings and loans, and similar Institutions described In section 408(n) 01 ~e Internal Revenue Code must hold vour monev for 21 calendar days before sending It to us. They must Include the interest you earn during that time. An~one else we send a levy to must turn over your money, property, credits, etc. that they have (or are already obllgatBd for) when they would have paid you. ' ."" ,. If you decide to pay the amount you owe now, please brinQ a guaranteed payment (cash, cashiers check, certified check, or money orderjto the nearest IRS office with this form, so we can tell the person who received this levy not to send us your money. Make checks and money orders payable to United States Treasury. If you mail your payment instead of bringing it to us, we may not have time to stop the person who received this levy from sending us your money. If we have erroneously levied your bank account, we may reimburse you for the fees your bank charged you for handling the levy. You must file a claim with the IRS on Form 8546 within one year after the feeS are charged. . , If you have any questions, or want to arrange payment before other levies are issued, please call or write us. If you write to us, please include your telephone number and the best time to call. . Signature of Service Representative Title IS! CIN,DY JAMESON REVENUE OFFICER Part 4 - For Taxpayer Catalog No. 35389E www.irs,QOv Form 668-A(ICS) (1-2003) ~:::::::~:::-o::z~::, '.·.·,',"~'j~i·í 'LÙ~~t2U ò. \< . ~~ 2:!f~mill~iillJ '.~ " :".~.~.~.~..~.=.=.~.'...~..:.~.>',:.:.'. '.:.:-:. ;<.1\.\ ::"~':.~;:>!.:iIr·:.~·;~ _ ___ _ . . ',!:a '.",-',"_ . ',;;:': ,.. ·.··~·~.~.~.:.~.~A:·)r.:·~·'~·>;' , :··:¡·'''.It/å;''ifj~.:t.{'~,'~~¡~i::¥·~.;'-i:;¡,,''..·'\d': :.~)'. i;'.:..;.;-.¡.:-:r..,....;.·.,· \,"' . . ~ t· -".~.:, . .' .:j:or-:.! .:...:. ".' Department of the Treasury - Internal Revenµe Service Notice of Le . TELEPHONE NUMBER r' I"' OF IRS OFFICE: (303)446-1416 I.., 0 l' 675 091.7710 Form 66&:~ICS) Jan. 2003 DATE: 04/0512006 REPL V TO: Internal Revenue Service CINDY JAMESON 600 17TH STREET DENVER, CO 80202-5402 IE X ¡r I (j Ir ~" TO: F1R~T NATIONAL BANK AFTON BRANCH 3t4S0UTH WASHINGTON ;;: dAFTON WY 83110 'j: \ ~_I ~ .;.'. t NAME AND ADDRESS OF TAxPAV:ER: . , DORENDA P JONES PO BOX 117 GROVER, WY 83122-0117 JONE IDENTIFYING NUMBER(S): 526-70-4578 527-8&-6493 Kind of Tax ~'::,1~ 0:'1040 ' .. ~. "'~ f'~' .iI 1040 Tax Period Ended 12/31/1996 12/31/1997 12/31/1998 Unpaid Balance of Assessment 282087.85 194584.08 120161.76 statutory Additions 103127.10 69570.92 41539.73 Total 385214.95 264155.00 161701.49 , I,~ ;. i' ~ ¡ .. 1." . . :. .";~-:;~'.I' /~:~' ..~;' \;.';:,'+"I.1;UIio '.Ii Total Amount Due 811071.44 THIS ~\wON'T ATTACH FUNDS IN IRAs. SELF-EMPLOYED INDIVIDUALS' RETIREMENT PLANS,'ÓR ANY OTHER RETIREMENT PLANS IN YOUR POSSESSION OR CONTROL. UNLESS IT IS SIGNED IN THE BLOCK TO THE RIGHT. => We figured the interest and late payment penalty to 05-05-2006 Although we have told you to pay the amount you owe. it is still not paid. This is your copy of a notice of levy we have sent to collect this unpaid amount. We will send other levies if we don't get enough with this one. Banks, credit unions, savings and loans, and similar Institutions described in section 408(n) of the Internal Revenue Code J!!Yi1 hgldvour monl.v for 21 calendar daV$ before sending It to us. They must Include the Interest you earn during that time. Anyone else ~ $8Dd a levy to must turn over your money, property, credits, etc. that they have (or are already obligated for) when they would have paid you. .' . ' If you decide to pay the """""" you owe now. piease brlnq a guaranteed payment (cash; - ch8ck. - ch8ck. or man.,. _to the nearest IRS office with this form. so we can tell the person who received this levy not to send us'your money. Make checks and money orders payable to United States Treasury. If you mail your payment instead of bringing it to us. we may not have time to stop the person who received this levy from sending 1,IS your money. ' "we have erroneouslY I""ed your bank """ount. we may reimburse you for the fees your bank cha<¡ed you for handling the levy. You must file a claim with the IRS onForm 8546 within one year after the fees are charged. If you have Ø1I'{ questiOnS. or want to errange J>IlY'!'enI before other levies are issued. PI.... call or write us. If you write to us. pi.... include your telephone number and the best time 10 call. ' Signature of Service Representative Tttle ISlclNDY JAMESON REVENUE OFFICER Form 668-A(ICS) (1-2003) Pàrt4- For Taxpayer Catalog No. 35389E www.irs,QOV ,'}',~-.:\:~;-~.' .' . ....~.. ...~'. ·:<.'t·::-':·-ï:.¡[:~IWm.i'1:."~;¡¡·;,.;,¡:r.~t~j:(d!1~~It'M:"':>lI.~;·~,,,t·i:;~t~·\ :,'¡":.;:':;U·:-~.:s;.~~~.:·,,·/' :'f'''' __;'::f'l~:;L-tr"ir~;'-~·h'~:<;r.a}~~&.¡~:'~ ...<i..;" ;:~;-:'-~'j:"·-~~;¡·1.~~~~;Œj~!{(~~'"l~z5~ty;>.!;~·t~:'·..~t';"_..:;Ji~·!~Z'!o'~7'¡-''¡';('~<\ .'.',; !.'--;i:"_\ :.,....:i!.!;:.:.:~~:; Fonn 668-A(ICS) Jan. 2003 DATE: 04/05/2006 REPLY TO: Internal Revenue Service CINDY JAMESON 600 17TH STREET ' DENVER, CO 80202-5402 Department of the Treasury -Intemal Revenue Service Notice of Le TELEPHONE NUMBER r t" OF IRS OFFICE: (303)446-1416 '"' Q C 6 76 f X' If / (J i / 'e.. 1/ 0917710 " , NAME AND ADDRESS OF TAXPAYER: . MAURlce'vi JONES' 'PO·,BO~'117, ' GRÔVER, WY 83122 " '. TO: ,BAN.K OF ALPINE 1410 HWY 89 PO BOX 3709 ALPINE, WY 83128 " IDENTIFYING NUMBER(S): 526-70-4578 JONE Kind of Tax Tax Period Ended Unpaid Balance of Assessment Statutory Additions Total 1040 12/31/1996 282087.85 103127.10 385214.95 1040 12/31/1997 194584.08 69570.92 264155.00 1040 12/31/1998 120161.76 41539.73 161701.49 1040 12/31/1999 30764.17 4224.82 34988.99 1040 12/3112000 62804.53 8043.74 70848.27 1040 12/3112001 1689.58 404.19 2093.77 THIS LevY WON'T ATTACH FUNDS IN IRAs. SELF-EMPLOYED INDIVIDUALS' RETIREMENT PLANS, OR ANY OTHER RETIREMENT PLANS IN YOUR POSSESSION OR CONTROL. UNLESS IT IS SIGNED IN THE BLOCK TO THE RIGHT.~ :::) We figured the interest and late payment penalty to 05-05-2006 Although we have told YOU to pay the amount you owe. it is still not paid. This is your copy of a notice of levy we have sent to collect this unpaid amount. We wil send other levies!f we dO!"'t.get enough with this one. Banks, credit unions, savings and loans, and similar Institutions described in section 408(n) of the Internal Revenue Code.!D!.!!1 hold vour monev for 21 calendar days before sending It to us. They must Include the Interest you earn during that time. Anyone else we send a levy to must turn over your money, property, credits, etc. that they have (or are already obligated for) when they would have paid you. ' Total Amount Due 919002.47 If you decide to pay the amount you owe now. please brlna a guaranteed payment (cash, cashier's check, certified check, ormoneYOrderJto the nearest IRS office with this fonn, so we can tell the person who received this levy not to send us your money. Make checks and money orders payable to United States Treasury. If you mail your payment instead of bringing it to us, we may not have time to stop the person who received this levy from sending us your money. " ' If we have erroneously leviecfyour bank accoúnt. wè may reimburse you for the fees your bank charged you for handling the levy. Yourilust ' file a claim with the I RS on Fonn 8546'wit~iñ one year after the, fees are charged. , .,' ".. . . , " If you have any questions. or want 'to' artæ,ge' payment before other levies are issued. please call or write us. If yåu write to us, plëaæ inclu,de your telephOne number and tl)é' ~,~ time to c~1. " " " ."'. ,',' Signature of Servi,ce Representativ~ ' Title /Sf CINDY JAMESON REVENUE O'FFICER Part 4 - For Taxpayer Catalog No. 35389E www irs.aov Form 668-A(ICS) (1-2003) ~:::::':'::¡::~ I\'-'¡"'¡'-'-"'I,'__j"" . ;!:~;~£:;;j<:¡;) ~:::::::::::::::::~:::~l ~1':ÎM~':-r:{;~: ,.' tID¡;m~i~~I~~I . .·/~I:I.;<lI:i;.:..: . . '..' :,:~:.j!¿\'!:::.:~'- ;:.; i,::i'.~.·,~:, . ';:.: " ·'~':i~:'~;:I,.~.~.;.: . ~ ·,:;t~;."'i~:"::~:·i~~_ ....;... :···.t;¡{.:.o:~~.:;::f;.';..:;:~.. :! -.:'. . ~o ~.. _'. .' '~':'.i::';' :;~ .<"~ J:i: j.0'¡-' :~.~:,::,' : . .;; ~:.:~!:; ::¡; Ã!':.ft:"j,~~:;~;:': .: ¡ . Form 668-A(lCS} Jan. 2003 DATE: 04105/2006 REPLY TO: Internal Revenue Service CINDY JAMESON 600 17TH STREET , DENVER, CO 80202-5402 Department of the Treasury - Internal Revenue Service Notice of Le TELEPHONE NUMBER OF IRS OFFICE: (303}446-1416 CO {' 677 px II I (J /r {to II 0917710 ...' 0 . NAME ANDADDR~SS OFTAXPA YER:' ,,!?OREN,D:AP ~ONES PO BOX 117· GROVER, WY 83122-0117, TO: BANK OF ALPINE, 1410 HWY 89 PO BOX 3709 ALPINE, WY 83128 JONE IDENTIFYING NUMBER(S}: 526-70-4578 527-88-6493 Kind of Tax Tax Period Ended Unpaid Balance of Assessment Statutory Additions Total . 1040 12/31/1996 282087.85 103127.10 3e5214.95 1040 12/31/1997 194584.08 69570.92 264155.00 1040 12/31/1998 120161.76 41539.73 161701.49 THIS LEVY WON'T ATTACH FUNDS IN IRAs, SELF·EMPLOYED INDIVIDUALS' RETIREMENT Total PLANS. OR ANY OTHER RETIREMENT PLANS IN YOUR POSSESSION ORCONTROL, Amount 811071.44 UNLESS IT IS SIGNED IN THE BLOCK TO THE RIGHT, => Due We figured the interest and late payment penalty to 05-05-2006 Although we have rold you to pay the amount you owe, it is still not paid. This is your copy of a notice of levy we have sent to collect this unpaid amount. We will send other levies if we don't get enough with this one. Banks, credit unions, savings and loans, and similar Institutions described in section 408(n) of, the Internal Revenue COde,must hold our mo e for 21 calendar da before sending it to us. They must include the interest You earn during that time. Anygl)8 else we sen a levy to must turn over your money, property, credits, etc. that they have (or are already obligated for) when thèywould have paid you. ,:: ' If you decide to pay the amount you òwe now, please brim:¡ a guaranteed payment (cash, cashier's check, certfflecJ check, or money ordÊlr)to the nearest IRS office with this form, so we can tell the person who received this levy not to send us your money. Make checks and money orders payable to United States Treasury, If you mail your payment instead of bringing it to us, we may not have time to stop the person who received this levy from sending us your money. If we have erroneously levied your baJ:lK ~~Q~nt. Vie .may reimburse you for the fees your bank charged you for handling the levy. You must file a claim with the IRS on Form 8,546 within one year after ij1e f~es are charged. ' ' " If you have any questions, or.wan~ ~ò ~fr~gê,;p~yrrÎènt beföreother levies are issued, please call or write us. If you write to us, pl~aSe includ'!'.YOl.:'r.tel~PhQ!1e,m.ml?er~~d.t.h.~,b~~JtQ),~Joß~I.,., ' " . ,,',:', " :. , '.' · ,,'..' , Signature of SeNice.Representative Title /S! CINDY JAMFSON REVENUE OFFICER Part 4 - For Taxpayer Catalog No. 35389E VJWW.irs.aov Form 668-A(ICS) (1-2003) " ,~ ."" .;.:.:.:.:!;.¡,;!:!;~.~I:~.':'~;:~.;~¡: :.:!1.,'..~;t:"i~!E~:~'i;:_.·'_': J:~;:'_..'~~ '.:,:::. .:.4; -:; '... ¡;~:'::~~I:'::; '.: ·::·:~~::.r ~::!. .':'''i':'~I:.ti;V.hi~+:t ;;" '.. ~ ~ ~ , o.v<.~r ~ Sec. 6331, LEVY AND DISTRAINT. (C..)? ~~ Ih<{ír AI£. /t Excerpts from the Internal Revenue Code r () ('\ 6 ~7 8 * * * * * * * * * * * * '., \,) U Sec. 6343. AUTHORrrY TO RELEASE LEVY AND RETURN PROPERTY. (a) Release of Levy and Notice of Release.0917710 , ':~;~~¡,~·~Æ::':B..1iR~~~..:YNW'i-"M,!:~·;I)~1t'~:;!:...·~·;!(, .': ·!-';':\~¡:'";':t¡:li;:;';·-'·i··;."· ".;: ';.;¡,:.:.;.;.;~~.~: -. . (b) Seizure and Sale of Property,- The term "levy" as used in this title includes the power of distraint and seizure by any means, EXcept as otherwise provided in subsection (e), a levy shall extend only to property possessed and obligations existing at the time thereof. In any case in which the Secretary may levy upon property or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or Intangible). . (1) In generaI.-Under regulations prescritÍed by the Secretary, the Secretary shafl release the levy upon aJl, or part of, the property or rights to property levied upon and shall promptly notify the person upon whom such levy was made (11 any) that such levy has been released 11- (A) the 'liability for which such levy Was made Is satisfied or becomes unenforceable by 'reason of lapse of time, ' (B) release óf such levy will facilitate the collection of such liability, (C) the taxpayer'has entered Into an 'agreement under section 6159 to satisfy such liability by means of Installment payments, unless such agreement provides otherwise, ' (D) the Secretary has determined thet such levy Is creating an economic hardship due to Itwi! financial condition of the taxpayer, .or (E) the fair market value of the property exceeds such liability and'release of the levy on a part of such property could be made without hindering the collection of such liability. For purposas of subparagraph (C), the Secretary Is not required to release such levy If such release would jeopardize the secured creditor status of the Secretary. (2) Expecfrted determination on certain business property,-In the case of any tangible personal property essential In carrying on the trade or business of the taxpayer, the Secretary shall provide for an expedited determination under paragraph (1) if levy on such tangible personal property would prevent the taxpayer from carrytng on such trade or business. (3) Subsequent.levy.-The release of levy on any property under paragraph (1) shall not prevent any subsequent levy on such property. (b) Return of Property.-If the Secretary determines that property has been wronafully levied upon, it shall be lawful for the Secretary to return- {f tithe specific property levied upon, 2 an amount of money equal to the amount of money levied upon, or 3) an amount of money equal to the amount of money received by the United States from a sale of such property, Property may be returned at any time. An amount equal to the amount of money levied upon or received from such sale may be returned at any time before.the expiration of 9 months from the date of suCh levy. For purposes of paregraph (3), 11 property Is declared purchased by the United States at a sale pursuant:~section' 6335(e) (relating to manner and conditions of sale), the United States slialfbe be treated as having received an amount of money equal to the minimum price determined pursuant to such section or (if larger) the amount received by the United States from the resale of such property. (å) Retum of Property in Certain Cases,- 11- (1) any property has been levied upon, and (2) the Secretary determines that- (A) the levy on such property was premature or otherwise not In accordance with adrñrnlsbatlve procedures of the Secretary, (B) the taxpayer has entered Into an agreement under section 6159 to satiSfy the tax liability for which the levy was Imposed by means of installment payments, unless such agreement provides otherwise. . (C) the return of such property will facilitate the collection pf the tax liability, or (D) with the consent of the taxpayer or the National Taxpayer Advocate, the return of such property would.be In the best Interests of the taxpayer (as determined by the National Taxpayer Advocate) and the United ~tates, the provisions of subsection (b) shåll apply in the same manner as 11 such property liad been wrongly levied upon, except that no interest shall be allowed under subsection (c). (c) SucceSsive Selzures.:"Whenever any'propertYPr' right to property upon which levy has been madebyvírtue ~f subsec;tion (a) is not sufficient· to satisfy the claim of the United States for which levy Is madil,the Secretary mey, thereafter, and as often as may I?e necessary, proceed to levy in like manner upon any other property liableto'levy of the person against whom such claim exists, until the .amount due from him, together with an expe~, Is !ully paid. Sec. 6332. SURRENDER OF PROPERTY SUBJECT TO LEVY. (a) Requlrament.-Except as otherwise provided In this section, any person In possession of (or obligated with respect to) property or rights to property subject 10 levy upon which a levy has been made shall, upon demand of the Secretary, surrender such property or rights (or dischar¡¡e such obligation) to the Secretary, except such part of the property or rights as IS, at the time of such demand, subject to an attachment or execution under any judicial process. (b) Special rule for Ufe Insurence and Endowment Contracts (1) In general.-A levy on an organization with respect to a life Insurance or endowmen! contract Issued by such organization shall, v.1thout ,necessity for the surrender of the contract document" constlMe a demand by the Secretary for payment of the amount described In paragraph (2) and the exercise of the right òf the person against whom the tax is assessed to the advance of suCh amounl Such organfzatlon shall pay over such amount 90 days after service of notice of levy. Such notice shall Include a certification by the Secretary that a copy of such notice has been mailed to the person against whom the tax is assessed at his last known address. (2) Satisfaction of levy.-8uch levy shall be deemed to be satisfied 11 such organization pays over to fhe Secretary the amount which the person against whom the tax Is assessed could have had advanced to him by such organization on lhe date prescribed In paragraph (1) for the satisfaction of such levy, increased by the amount of any advance (including contractual interast thereon) made to such person on or after the date such organization had actual noIlce or kno\"<1edge (within the meanfng of section 6323 (1)(1» of the existence of the lien with respect to which such levy Is made, other than an advance (including contractual interest thereon) made automatically to maintain such contract in force under an agreement entered into before such organization had such notice or kno\"<1edge. (3) Enforcement proceedings.-The satisfaction of a levy under paragraph (2) shall be without prejudice to any civil action for the enforcement of any lien imposed by this litIe with respect to such contracl (c) Specl¡¡ Rule for Banks,-Any bank (as defined In section 408(n» shall surrender (subject to an attachment or execution under Judicial process) any deposits (Including Interest thereon) In such bank only after 21 days after service of levy. (d) Enforcement of Levy. (1) Extent of personai lIabillty.-Any person who falls or refuses to surrender any property or rights to property, subject to levy, upon demand by the Secretary, shall be liable In tils own person and estate to the United States in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and Interest on such sum at the underpayment rete established under section 6621 from the date of such levy (or, in the case of a levy described in section 6331 (d)(3), from the date such person would otherwise have been obligated to pay over such amounts to the taxpayer). Any amount (othar than costs) recovered under this paragraph shall be credited against the tax liability for the collection of which such levy was made. (2) Penaltv for vlolatlon.-In addition to the personal lIabißty imposed by paragraph (1), if any person required to surrender property or rights to property falls or refuses to surrender such property or rights to property without reasonable ceuse, such person shall be liable for a penalty equal to 50 percent of the amount recoverable under paragraph (1), No part of such penalty shall be credited against the tax liability for the collection of which such levy was made. (e) Effect of honoring levy.-Any person In possession of (or obligated with respect to) property or rights to ¡>roperty subject to levy upon which a levy has been made who, upon demand oy the Secretary, surrenders such property or rights to property (or discharges such obligation) to the Secretary (or who pays a liabllityundersùbsectlon (d)(1», shall be dlscharged.from any obligation or liability to the delinquent taxpayer and any other person v.1th respect to such property or rights to property arising from s!JCh surrender or payment Sec. 6333. RRODUCTlON OF BOOKS. U a levy has þeen made.or Is af?oùt !o be made on any proPerty, or right to property, any person having cµstody or control of any books or reçords, contalntng evidence or stàtements relating to the property or right to property subject to levy, shaD, IJPOfI demand of the Secretary, exhibit such books or records 10 the Secretary. * * * * * ... ... ... ... * Applicable SectIons of Internal Revenue Code 6321. UEN FOR TAXES. 6322. PERIOD OF UEN. 6325. RELEASE OFUEN OR DISCHARGE OF PROPERTY. 6331, LEVY AND DISTRAINT. 6332. SU~FtENDEÄ Of' P,RC?~~RTY SUBJECTTO LEVY. 6333. PRODUCTION OF BOOKS, " ' 6334. PRÇ)PERTX EXEMPT FROM LEVY. 6343. AIfTH'o~t:JY TO, ~EI.,EASE LEVY AND RfmJR~ PROPERTY; , . 7426. CiviL Aêi'tON$,B,Ý'PEhSÒrilS OTHER'tijAf, TAXI:'AYERS. 7429. REVIEW OF JEOPARDY ,LEVY OR ASSESSMENT PROCEDURES. For more Infol1ll8tlon about ihls ~tlce. please call the phOM number on the front of 'thIs fonn. Form 668-A(ICS) (1-2003) '··I~'¡i, .1j.ì.'~i'I" ~;~18¡!;!:::::::::::: ,~