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and demand is required to be sent to the taxpayer’s last known
address. Id.
When a taxpayer fails to pay the amount assessed within 10
days of the notice and demand, a Federal tax lien arises, and a
notice of the lien may be filed to inform potential purchasers of
the taxpayer’s property or creditors of the taxpayer that the
Federal Government has an interest in the taxpayer’s property.
Secs. 6321, 6323(a), 6331(a).
In her motion papers in this proceeding, petitioner has
repeatedly complained that she never received notice of any tax
liability and only discovered the tax lien when a prospective
employer ran a credit check. The thrust of petitioner’s argument
is that if she did not receive notice and demand, a statutory
prerequisite to collection was missing and collection could not
go forward. Sec. 6321. Indeed, collection did not go forward.
After petitioner complained to respondent about the tax lien,
respondent abated the amounts assessed pursuant to the substitute
returns, assessed the amounts shown on the returns prepared by
petitioner, and removed the lien.
Petitioner did not discover the Federal tax lien until 3
years after it was filed,6 and she blames it for her inability to
6In the IRS Restructuring and Reform Act of 1998 (RRA 1998),
Pub. L. 105-206, sec. 6401, 112 Stat. 746, Congress enacted sec.
6320(a), which provides that respondent is required to give
notice within 5 business days of the filing of the notice of
lien. The notice is required to be left at the taxpayer’s
(continued...)
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