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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 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.
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