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from challenging the existence or amount of their underlying tax
liabilities in this proceeding because petitioners received
notices of deficiency for the taxes in question. Respondent also
contends that the Appeals officer’s review of the Forms 4340,
which forms were provided to petitioners during the Appeals
Office hearing, satisfied the verification requirement of section
6330(c)(1). Finally, respondent contends that petitioners’
behavior warrants the imposition of a penalty under section 6673.
Petitioners filed an Objection to respondent’s motion.
Thereafter, pursuant to notice, respondent’s motion was called
for hearing at the Court's motions session in Washington, D.C.
Following the hearing, respondent filed a supplement to his
motion, and petitioners filed a Supplemental Objection and a
Response to respondent’s motion, as supplemented.
Discussion
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 liability for taxes has been made and
the person fails to pay those taxes. Such a lien arises when an
assessment is made. Sec. 6322. Section 6323(a) requires the
Secretary to file notice of Federal tax lien if such lien is to
be valid against any purchaser, holder of a security interest,
mechanic’s lienor, or judgment lien creditor. Lindsay v.
Commissioner, T.C. Memo. 2001-285.
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Last modified: May 25, 2011