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dismiss. Cheryl J. Latos appeared on behalf of petitioners and
submitted a statement under Rule 50(c).
Discussion
Section 6321 provides that, if any person liable to pay any
tax neglects or refuses to pay the same after notice and demand,
the amount 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. Section 6323 generally requires the
Commissioner to file a Notice of Federal Tax Lien with the
appropriate State office or the local Federal District Court.
Section 6331(a) provides that, if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, the Secretary is authorized to
collect such tax by levy upon property belonging to the taxpayer.
Under section 6331(d) the Secretary must provide the taxpayer
with notice, including notice of the administrative appeals
available to the taxpayer, before proceeding with collection by
levy on the taxpayer's property.
In the Internal Revenue Service Restructuring and Reform Act
of 1998 (RRA 1998), Pub. L. 105-206, sec. 3401, 112 Stat. 685,
746, Congress enacted new sections 6320 (pertaining to liens) and
6330 (pertaining to levies) to provide due process protections
for taxpayers in tax collection matters. Sections 6320 and 6330
are effective with respect to collection actions initiated more
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Last modified: May 25, 2011