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Secretary must only provide notice of having already filed a lien
within 5 days of doing so. Sec. 6320(a). Further, the lien
exists regardless of whether it has been filed by the Secretary.
Sec. 6321. Accordingly, the regulations provide:
A NFTL becomes effective upon filing. The validity and
priority of a NFTL is not conditioned on notification
to the taxpayer pursuant to section 6320. Therefore,
the failure to notify the taxpayer concerning the
filing of a NFTL does not affect the validity or
priority of the NFTL. When the IRS determines that it
failed properly to provide a taxpayer with a CDP
Notice, it will promptly provide the taxpayer with a
substitute CDP Notice and provide the taxpayer with an
opportunity to request a CDP hearing.* * *
Sec. 301.6320-1(a)(2), Q&A-12, Proced. & Admin. Regs.
While the validity or priority of a lien may not be affected
by the Secretary’s failure to provide proper notice within 5
days, section 6320 makes clear that a taxpayer is entitled to a
valid notice (and an administrative hearing) upon the Secretary’s
filing of a lien. Thus, the Secretary must send the NFTL filing
to the taxpayer’s last known address.
Section 301.6212-2(a) and (b), Proced. & Admin. Regs.,
applies to all notices and documents whenever the term “last
known address” is used. Sec. 301.6212-2(c), Proced. & Admin.
Regs. The regulation provides the general rule:
a taxpayer’s last known address is the address that
appears on the taxpayer’s most recently filed and
properly processed Federal tax return, unless the
Internal Revenue Service (IRS) is given clear and
concise notification of a different address. * * *
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Last modified: March 27, 2008