Now, 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:

Mrs. Shaw received a refund of all the money collected, and the remaining tax liability was abated. Shaw v. U.S., 20 F.3d 1982, Fifth Circuit.

The government dismissed the criminal action against the plaintiff. Fishburn v. Brown, Sixth Circuit, 1997.

The IRS returned a seized Cadillac. Washington v. U.S., Ninth Circuit, 1992.

The 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 Circuit, 1994.

Improperly levied funds were returned. Raymond v. U.S., Sixth Circuit, 1993.

The government conceded that an assessment was erroneous and released its liens. Miller v. U.S. (N.D. Cal. 1992).

To me, that is just amazing to find a published decision that goes against the IRS because typically they do not publish those.