7434 Tall Cedar 
May 19, 2006
Mr. Gerry Rickhoff
100 Dolorosa, #108
Dear Mr. Rickhoff:
Subject: Federal Notice of Lien Records in
Reference: Your letter to me, dated May 17, 2006 (copy attached)
Thank you for your response to my March 23rd letter. The clear reading of your response led me to believe that my original letter lacked some clarity. Of course, I did not expect you to respond to any issues outside your sphere of authority. They were presented for informational purposes only. However, you did write: “… we will be happy to respond to any further questions you have concerning our interpretation or application of the laws that define those responsibilities.” It is in that vein, that I write this reply.
In your indented
paragraphs, you correctly identify your responsibilities as stated in the
SIGNATURE. The act of putting down a man’s name at the end of an instrument to attest its validity, the name thus written.
CERTIFY. To testify in writing; to make known or establish as a fact.
The “signature” at
the bottom of the notice of federal lien
attests to the validity of the notice,
but it does not “testify in writing” or “establish as a fact” the alleged
underlying lien. Certifying
a lien is an entirely different thing than signing a notice. The law
[Texas Property Code Section 14.004(a)(2)] requires that you show the “title
and address of the official or entity certifying
the lien” – not the person signing a notice without any statement as to
certification. You cannot file these documents as liens
or notices of liens because you do not know who “certified” the alleged lien.
There is no indication on the notice
that it represents a certified
lien. In order to file a notice of
federal lien, by
This, Mr. Rickhoff, has been my fundamental point all along. It is not required of you to make legal determinations in order to perform your job. All you need do is to require that the person that submits the Notice of Federal Tax Lien to your office sign a certification and provide their title and address. It could look something like this:
I CERTIFY that this “Notice of Federal Tax Lien” represents a lawful lien against the property of the person named in the space above designated as “Name of Taxpayer”.
Signature: _______________________ Title: _______________________
If the representative
from the IRS is unwilling to CERTIFY or properly identify the certifying
authority, the “Notice” should, ideally, be rejected, or at worst, recorded as
a mere “NOTICE”. Recording it as a
“FEDERAL TAX LIEN” is fraudulent under
Attachments: Your letter of May 17, 2006