Bill Spark in response to an article posted online regarding liens
WHERE DO YOU THINK THESE GUYS GOT THE IDEA? Answer: No one files more fraudulent liens than the IRS. Check out your county recorder for "Notice of Federal Tax Lien" and its an enormous number of them filed by an "Automatic Collection System" each month. Just realize there are 3K counties in the US. These liens are not recorded as a regular lien because a regular lien needs a shred of due process called a judge's ruling/signature. To support big brother in its expediency of "justice" each state has allowed a loophole in state law that allows these to be "filed" instead of "recorded". This is only permitted the IRS and specifically on these type of "toilet paper" liens. The law on the authority for "signature" on these permits "printing" only so thus the IRS uses 'printed cursive" to give the appearance of legitimacy that they are signed. No one with the REAL ID of the person's name signs them--only a "pocket credential" "pseudonym" is used.
The method for accomplishing a levy on a bank account is the issuing of warrants of distraint (court order), the making of the bank a party, and the serving with notice of levy, copy of the warrants of distraint, and notice of lien.
United States v. O’Dell, 160 F.2d 304
Without a valid notice and demand, there can be no tax lien, without a tax lien, the IRS cannot levy against the taxpayer's property.
Myrick v. United States, [62-1 USTC
9112], 296 F 2d 312 (5th Cir. 1961)
Any person who mistakenly surrenders to the United States property or rights to property not properly subject to levy is not relieved from liability to a third party who owns the property.
C.F.R. 26, Section 301.6332-1(c)
Section 3692 does not prescribe any procedure for accomplishing a levy upon a bank account. The method followed in the cases is that of issuing warrants of distraint (court order), making the bank a party, and serving with the notice of levy copy of the warrants of distraint and notice of lien.
THE STRAIGHT DOPE | Why is American currency signed by the Treasurer of the United States and the Secretary of the Treasury? Click here
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