- 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 proper
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011