James R. Kennedy - Page 7




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          automatic stay.                                                             
               This matter was called for further hearing at the Court’s              
          motions session in Washington, D.C.  Although no appearance was             
          made by or on behalf of petitioner at the hearing, petitioner did           
          file a written statement with the Court pursuant to Rule 50(c).             
          Counsel for respondent appeared at the hearing and offered                  
          argument in support of respondent’s motion to dismiss.  Counsel             
          for respondent informed the Court that on or about March 6, 2001,           
          respondent had issued a “substitute” notice required by section             
          6320(a) to petitioner concerning his unpaid tax liabilities for             
          the years 1984 through 1988.                                                
                                     Discussion                                       
               Section 6321 provides that if any person liable to pay any             
          tax neglects or refuses to pay the same after demand, the unpaid            
          tax shall be a lien in favor of the United States upon all                  
          property and rights to property belonging to that person.                   
          Section 6322 provides that the lien imposed under section 6321              
          generally arises at the time of assessment.  However, section               
          6323 provides that the lien shall not be valid against any                  
          purchaser, holder of a security interest, mechanic’s lienor, or             
          judgment lien creditor until the Secretary files a notice of lien           
          with the appropriate public officials.  Section 6320(a) provides            
          that the Secretary shall provide the person described in section            
          6321 with written notice of the filing of a notice of lien under            






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