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Petitioner did not file an objection to respondent’s motion.
Respondent’s motion was called for hearing at the Court's
motions session in Washington, D.C. Counsel for respondent
appeared and presented argument in support of the pending motion.
In contrast, there was no appearance by or on behalf of
petitioner, nor did petitioner file a statement pursuant to Rule
50(c), the provisions of which were noted in the Court’s order
calendaring respondent’s motion for hearing.
Discussion
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person when demand for
payment of that person’s liability for taxes has been made and
the person fails to pay those taxes. The lien arises when the
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. Behling v.
Commissioner, 118 T.C. 572, 575 (2002).
Section 6320 provides that the Secretary shall furnish the
person described in section 6321 with written notice of the
filing of a notice of lien under section 6323. The notice
required by section 6320 must be provided not more than 5
business days after the day the notice of lien is filed. Sec.
6320(a)(2). Section 6320 further provides that the person may
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Last modified: May 25, 2011