Jerry D. Criner - Page 16

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                                       OPINION                                        
               All property and rights to property of a taxpayer become               
          subject to a lien in favor of the United States on the date a tax           
          liability is assessed against a taxpayer, if the taxpayer fails             
          to pay the tax liability after notice and demand for payment.               
          Secs. 6321 and 6322.  Until an NFTL is filed, however, the lien             
          is without validity and priority against certain persons such as            
          judgment lien creditors of the taxpayer.  Sec. 6323(a).                     
               After the Commissioner files the NFTL, the Commissioner must           
          provide the taxpayer with written notice of the filing, informing           
          the taxpayer of his right to request an administrative hearing on           
          the matter.  Sec. 6320(a)(1), (3)(B).  If the taxpayer makes a              
          timely request for an administrative hearing, section 6320(c)               
          requires that the hearing be conducted pursuant to section                  
          6330(c), (d), and (e).  Section 6330(c)(2) provides that a person           
          may raise any relevant issue relating to the disputed collection            
          action and may contest the existence or amount of the underlying            
          tax liability if the person did not receive a notice of                     
          deficiency or did not otherwise have the opportunity to dispute             
          the underlying tax liability.  See also Sego v. Commissioner, 114           
          T.C. 604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 180-181           
          (2000).                                                                     
               Following the hearing, the hearing officer is required to              
          issue a notice of determination regarding the disputed collection           






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Last modified: May 25, 2011