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the merits. In these circumstances, the Court shall now deny
respondent’s motion for summary judgment as moot.
OPINION
I. Collection Actions--General Rules
Section 6321 imposes a lien in favor of the United States
upon all property and rights to property of a taxpayer where
there exists a failure to pay any tax liability after demand for
payment. The lien generally arises at the time assessment is
made. Sec. 6322. Section 6323, however, provides that such 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. Section 6320 then sets forth procedures applicable to
afford protections for taxpayers in lien situations.
Section 6320(a)(1) establishes the requirement that the
Secretary notify in writing the person described in section 6321
of the filing of a notice of lien under section 6323. This
notice required by section 6320 must be sent not more than 5
business days after the notice of tax lien is filed and must
advise the taxpayer of the opportunity for administrative review
of the matter in the form of a hearing before the Internal
Revenue Service Office of Appeals. Sec. 6320(a)(2) and (3).
Section 6320(b) and (c) grants a taxpayer who so requests the
right to a fair hearing before an impartial Appeals officer,
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Last modified: May 25, 2011