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Kansas City, Missouri, on respondent’s motions for summary
judgment.
Discussion
A. Statutory Framework
Section 6321 imposes a lien in favor of the United States on
all property and property rights of a person who is liable for
and fails to pay taxes after demand for payment has been made.
The lien arises when assessment is made and continues until the
assessed liability is paid. Sec. 6322. For the lien to be valid
against certain third parties, the Secretary must file a notice
of Federal tax lien and, within 5 business days thereafter,
provide written notice to the taxpayer. Secs. 6320(a), 6323(a).
The taxpayer may then request an administrative hearing before an
Appeals officer. Sec. 6320. Once the Appeals officer issues a
determination, the taxpayer may seek judicial review in the Tax
Court or a District Court, as appropriate. Sec. 6330(d).
Section 6330(c) prescribes the matters that a person may
raise at an Appeals Office hearing, including spousal defenses,
the appropriateness of the Commissioner’s intended collection
action, and possible alternative means of collection. Of
particular significance here is section 6330(c)(2)(B), which
provides:
(B) Underlying liability.--The person
may also raise at the hearing challenges to
the existence or amount of the underlying tax
liability for any tax period if the person
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