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notices on standard forms--commonly, if prosaically, called the
Notice of Federal Tax Lien (NFTL) and Notice of Intent to Levy
(NIL).
The Code allows taxpayers who are sent one of these notices
a right to a hearing--commonly called a CDP hearing--before the
IRS can use a lien or levy to collect the unpaid taxes. Under
section 6320(a)(3)(B),1 a taxpayer has the right “to request a
hearing during the 30-day period beginning on the day after the
5-day period” after the filing of the notice of the lien. Under
section 6330(a)(3)(B), a taxpayer has the right “to request a
hearing during the 30-day period” before the day of the first
levy for a particular tax period.
An IRS employee presides at a CDP hearing and then issues a
notice of determination on whether the collection method proposed
by the Commissioner is appropriate. Secs. 301.6320-1(b)(2), Q&A-
B3, 301.6330-1(e)(3), Q&A-E8(i), Proced. & Admin. Regs. Once the
IRS sends out a notice of determination, a taxpayer who wants to
challenge it in Tax Court must file his petition within 30 days.
This usually makes figuring out whether or not we have
jurisdiction fairly easy--we have jurisdiction if there is a
valid notice of determination and a timely petition for review.
1 Unless otherwise indicated, section references are to the
Internal Revenue Code of 1986, as amended.
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Last modified: May 25, 2011