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Sections 6320(a) and 6330(a) provide in pertinent part that
the Secretary shall notify a person in writing of his or her
right to an Appeals Office hearing regarding the Secretary’s
filing of a notice of lien under section 6323 or the Secretary’s
intent to levy, respectively, by mailing the notice required by
section 6320(a) or section 6330(a), as the case may be, by
certified or registered mail to such person at his or her last
known address.4
Section 6320(a)(2) provides that the prescribed notice shall
be provided not more than 5 business days after the day on which
the notice of lien under section 6323 is filed. Further, section
6320(a)(3)(B) provides that the prescribed notice shall explain
that the person has the right to request an Appeals Office
hearing during the 30-day period beginning on the day after the
5-day period described in paragraph (2).
Section 6330(a)(2) provides that the prescribed notice shall
be provided not less than 30 days before the day of the first
levy with respect to the amount of the unpaid tax for the taxable
period. Further, section 6330(a)(3)(B) provides that the
4 Although the term “last known address” is not defined in
the Internal Revenue Code or in the regulations thereunder, we
have held that a taxpayer’s last known address (as the term is
used in sec. 6213 regarding the proper mailing of a notice of
deficiency) is the address shown on the taxpayer’s most recently
filed return, absent clear and concise notice of a change of
address. See, e.g., Abeles v. Commissioner, 91 T.C. 1019, 1035
(1988).
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Last modified: May 25, 2011