- 3 - 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 lienPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011