If you ordered my IRS Lien Thumper and IRS Terminator packages you would have been able to use the Freedom of Information Act requests (FOIA) to request postal records respecting the Certified mailings of Notices of Lien required by 26 USC § 6320 and Final Notices of Intent to Levy required by 26 USC § 6330. Those requests are for a Postal record, that the Internal Revenue Manual says is supposed to be signed by a Postal worker, and requireds to be kept in its paper form by the IRS for ten years. When the IRS fails to follow administrative procedures they must remove their liens or return levied funds. The IRS Lien Thumper and IRS Terminator packages discuss this strategy in more detail. You can buy both of those packages together at a substantial discount.
If you can show that the IRS has not followed all their administrative steps it can be instrumental in winning a Collection Due Process Hearing that can, at the option of those threatened with an IRS levy, suspend collection activities and stave off the implementation of an IRS levy against a bank account or paycheck, as is discussed in the free videos at www.irsterminator.com.
Those who have request Postal record FOIAs from the IRS have received two different responses at this point: 1) They have failed to provide the record; 2) They have provided a record that appears to have been fabricated. When they provide a record that appears to have been fabricated is when a FOIA to the Postal Service becomes necessary to verify the veracity of the record.
The Postal Service requests that FOIAs be sent to the custodian of the records. The custodian is the head of the postal facility where the record is maintained. In most instances, it will be a postmaster. To me this means that my customers will have to determine where the IRS placed the Certified mail in the mail and their FOIA request will be going to the postmaster at that facility. A search at www.usps.gov to determine the address of the facility should prove fruitful. The FOIA Act specifies that the envelope containing your request say that it is a "Freedom of Information Act Request" outside the envelope.