- 4 - property and rights to property belonging to such person.2 Section 6320(a)(1) provides that the Secretary shall notify persons described in section 6321 of the filing of a notice of lien.3 Section 6320(a)(3) provides that such notification shall inform the person in simple and nontechnical terms of (1) the amount of the unpaid tax, (2) the right of the person to request a hearing before an impartial officer of the Commissioner’s Appeals Office, (3) the administrative appeals available to the taxpayer, and (4) the provisions relating to the release of liens on property.4 2SEC. 6321. Lien for Taxes.-- If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person. 3SEC. 6320(a). Requirement of Notice.-- (1) In General.--The Secretary shall notify in writing the person described in section 6321 of the filing of a notice of lien under section 6323. 4SEC. 6320(a). Requirement of Notice.-- (3) Information included with notice.--The notice required under paragraph (1) shall include in simple and nontechnical terms-- (A) the amount of the unpaid tax; (B) the right of the person to request a hearing during the 30-day period beginning on the day after the (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011