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specifically identify). Petitioner failed to provide the Court
with an affidavit denying the pertinent allegations set forth in
respondent’s motion. See Rule 121(e).
II. 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 such 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 official. 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
section 6323, including notice of the administrative appeals
available to the person.
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 person.
Section 6331(d) provides that the Secretary is obliged to provide
the person with notice before proceeding with collection by levy
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Last modified: May 25, 2011