- 7 - session in Washington, D.C., on November 6, 2002. Petitioner and respondent both appeared at the hearing and presented their positions with respect to the tax lien filed against petitioner. Discussion 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 the taxpayer, if the taxpayer fails to meet the Commissioner’s demand for payment of her tax liability. Secs. 6321 and 6322. Until a Notice of Federal Tax Lien is filed, a lien is without validity and priority against certain persons such as judgment lien creditors of the taxpayer. Sec. 6323(a). After the Secretary files the Notice of Federal Tax Lien, the Secretary must provide the taxpayer with written notice of the filing, informing the taxpayer of her right to request an administrative hearing on the matter. Sec. 6320(a)(1), (3)(B). Section 6320(c) requires that the administrative hearing be conducted pursuant to section 6330(c), (d), and (e). Following the hearing, the hearing officer is required to issue a notice of determination regarding the disputed Notice of Federal Tax Lien. If the taxpayer disagrees with the hearing officer’s determination, the taxpayer has the right to seek judicial review of the Appeals officer’s determination by appealing to this Court or, if this Court lacks jurisdiction over the underlying tax liability, to the properPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011