Emil P. Tolotti, Jr. - Page 9

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               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 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.                
               Section 6320 provides that the Secretary shall furnish the             
          person described in section 6321 with written notice of the                 
          filing of a lien under section 6323.  Such notice must be                   
          provided not more than 5 business days after the day of the                 
          filing of the notice of lien.  Sec. 6320(a)(2).  Section 6320               
          further provides that the person may request administrative                 
          review of the matter (in the form of an Appeals Office hearing)             
          within 30 days beginning on the day after the 5-day period                  
          described above.  Section 6320(c) provides that the Appeals                 
          Office hearing generally shall be conducted consistent with the             
          procedures set forth in sections 6330(c), (d), and (e).                     
               Section 6330(c) provides for review with respect to                    
          collection issues such as spousal defenses, the appropriateness             
          of the Commissioner's intended collection action, and possible              

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Last modified: May 25, 2011