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On August 31, 2001, the Appeals office issued an 8-page
determination letter with respect to the matters raised at the
hearing. It reported Appeals’s determination that petitioner’s
liability for 1993 taxes was not properly at issue, because that
year was the subject of a decision by this Court. It further
determined that, because petitioner had been provided an
opportunity to challenge the 1995 tax liability in the Appeals
Division prior to assessment, the 1995 tax liability (including
the late filing penalty) was not properly at issue in the
hearing. Finally, it determined that no relief was available for
either 1995 or 1997 because all administrative requirements had
been met and notices of assessment and demand for payment with
respect to those years had been sent to petitioner.
OPINION
Statutory Framework
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person when a demand for
the payment of the person’s taxes has been made and the person
fails to pay those taxes. Section 6322 provides that such a lien
arises when an assessment is made. To protect the Government’s
rights to recover its unpaid taxes, section 6323(a) provides that
the IRS may file a notice of Federal tax lien in order to
establish the priority of its claims against the taxpayer’s other
creditors.
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