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On January 30, 2001, a hearing was held before an IRS
Appeals officer. On February 14, 2001, a notice of determination
was sent to petitioner by the Appeals Office. The notice of
determination stated: (1) A certified transcript was reviewed
which shows that the assessments exist; (2) petitioner cannot
dispute the underlying tax liability since a notice of deficiency
was received; (3) all legal and administrative requirements for
the proposed action have been met; and (4) balancing of the
efficient collection of taxes with petitioner’s privacy interests
weighed in favor of the lien filing. On March 14, 2001,
petitioner filed a timely petition to the Tax Court.
Section 6321 imposes a lien on all property and property
rights of a taxpayer where a demand for the payment of taxes has
been made and the taxpayer fails to pay those taxes. A lien is
imposed when an assessment of taxes is made. Sec. 6322. Section
6323(a) requires the Secretary to file notice of a lien if it is
to be valid against any purchaser, holder of a security interest,
mechanic’s lienor, or judgment lien creditor.
Section 6320 was added to the Code in 1998, along with its
sister provision, section 6330. See Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3401,
112 Stat. 746. Section 6320(a) requires the Secretary to send a
written notice to the taxpayer of the filing of a notice of lien
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Last modified: May 25, 2011