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The hearing, of whatever nature, was held and it was
during that hearing that the issue of, and challenge
to, the underlying liability was raised and is a fait
accompli. That “No Notice of Determination”, of
whatever nature, was or was not made is irrelevant to
the issue of jurisdiction.”
Pursuant to notice, this matter was called for hearing at
the Court’s motions session in Washington, D.C. Counsel for
respondent appeared at the hearing and argued in support of
respondent’s motion to dismiss. There was no appearance by or on
behalf of petitioners, nor did petitioners file a written
statement pursuant to Rule 50(c), the applicability of which was
noted by the Court in its Order calendaring respondent’s motion
for hearing.
Discussion
A. Statutory Framework
Section 6321 provides that if any person liable to pay any
tax neglects or refuses to pay the same after demand, the unpaid
tax shall be a lien in favor of the United States upon all
property and rights to property belonging to that person.
Section 6322 provides that the lien imposed under section 6321
generally arises at the time of assessment. However, section
6323 provides that the lien shall not be valid against any
purchaser, holder of a security interest, mechanic’s lienor, or
judgment lien creditor until the Secretary files a notice of lien
with the appropriate public officials.
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Last modified: May 25, 2011