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taxpayer’s reported liability with respect to income taxes,
estate and gift taxes, and certain specified excise taxes, he
generally cannot assess the tax until a statutorily prescribed
period of time (generally 90 days or, for taxpayers outside the
country, 150 days) after he has issued the taxpayer a notice of
deficiency. See sec. 6213(a). During this time, the taxpayer
may file a petition in the Tax Court, and the Commissioner
generally may not assess or collect the tax until the Tax Court’s
decision has become final. See id.
Once the Commissioner has assessed the tax, he may institute
administrative collection action. 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 that 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
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Last modified: May 25, 2011