- 8 -
which he was in bankruptcy proceedings.
Discussion
Section 6321 provides that, if any person liable to pay any
tax neglects or refuses to do so after 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. Pursuant to section 6323, the Commissioner generally is
required to file a Notice of Federal Tax Lien with the
appropriate State office for the lien to be valid against certain
third parties.
After the Commissioner conducts the lien filing, section
6320(a)(1) requires the Commissioner to provide notice to the
taxpayer of the lien.8 In addition, under section 6320(a)(3)(B)
and (b), the Commissioner must provide the taxpayer with notice
of and an opportunity for an administrative review of the lien
filing; i.e., an Appeals hearing. Section 6320(b)(1) requires
that the Appeals Office conduct the Appeals hearing. Section
6320(c) incorporates section 6330(c) and certain parts of section
6330(d), which describe the procedural rules that apply to the
8 In the Internal Revenue Service Restructuring and Reform
Act of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746-750,
Congress enacted secs. 6320 (pertaining to liens) and 6330
(pertaining to levies) to provide new protections for taxpayers
with regard to collection matters.
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