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filing of a notice of lien under section 6323 or the Secretary’s
intent to levy, respectively, by mailing the notice required by
section 6320(a) or section 6330(a), as the case may be, by
certified or registered mail to such person at his or her last
known address.3
Section 6320(a)(2) provides that the prescribed notice shall
be provided not more than 5 business days after the day on which
the notice of lien under section 6323 is filed. Further, section
6320(a)(3)(B) provides that the prescribed notice shall explain
that the person has the right to request an Appeals Office
hearing during the 30-day period beginning on the day after the
5-day period described in paragraph (2).
Section 6330(a)(2) provides that the prescribed notice shall
be provided not less than 30 days before the day of the first
levy with respect to the amount of the unpaid tax for the taxable
period. Further, section 6330(a)(3)(B) provides that the
prescribed notice shall explain that the person has the right to
request an Appeals Office hearing during the 30-day period under
paragraph (2).
3 Although the term “last known address” is not defined in
the Internal Revenue Code, we have held that a taxpayer’s last
known address (as the term is used in sec. 6213 regarding the
proper mailing of a notice of deficiency) is the address shown on
the taxpayer’s most recently filed return, absent clear and
concise notice of a change of address. See, e.g., Abeles v.
Commissioner, 91 T.C. 1019, 1035 (1988); see also sec. 301.6212-
2, Proced. & Admin. Regs.
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Last modified: May 25, 2011