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fact regarding the collection matters, other than Ms. Dixon’s
request for spousal relief, in this case.
I. Collection Actions--General Rules
Section 6321 imposes a lien in favor of the United States
upon all property and rights to property of a taxpayer where
there exists a failure to pay any tax liability after demand for
payment. The lien generally arises at the time assessment is
made. Sec. 6322. Section 6323, however, provides that such lien
shall not be valid against any purchaser, holder of a security
interest, mechanic’s lienor, or judgment lien creditor until the
Secretary files a notice of lien with the appropriate public
officials.
Section 6320 then sets forth procedures applicable to afford
protections for taxpayers in lien situations. Section 6320(a)(1)
establishes the requirement that the Secretary notify in writing
the person described in section 6321 of the filing of a notice of
lien under section 6323. This notice required by section 6320
must be sent not more than 5 business days after the notice of
tax lien is filed and must advise the taxpayer of the opportunity
for administrative review of the matter in the form of a hearing
before the Internal Revenue Service Office of Appeals. Sec.
6320(a)(2) and (3). Section 6320(b) and (c) grants a taxpayer,
who so requests, the right to a fair hearing before an impartial
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Last modified: May 25, 2011