- 9 -
be a lien in favor of the United States upon all property and
rights to property, whether real or personal, belonging to such
person. Pursuant to section 6323, the Commissioner generally is
required to file a notice of Federal tax lien with the
appropriate State office for the lien to be valid against certain
third parties.
After the Commissioner files a notice of lien, section
6320(a)(1) requires the Commissioner to provide notice to the
taxpayer of such filing. Additionally, under section
6320(a)(3)(B) and (b), the Commissioner must provide the taxpayer
with notice of and an opportunity for an administrative review of
the lien filing; i.e., a hearing. Section 6320(b)(1) requires
that the Appeals Office conduct the hearing. Section 6320(c)
incorporates section 6330(c) and certain parts of section
6330(d), which describe the procedural rules that apply to the
hearing and the judicial review thereof.
At the hearing, the taxpayer may raise certain matters set
forth in section 6330(c)(2), which provides, in pertinent part:
SEC. 6330(c). Matters Considered at Hearing.--In
the case of any hearing conducted under this section--
* * * * * * *
(2) Issues at hearing.--
(A) In general.--The person may raise at the
hearing any relevant issue relating to the unpaid
tax or proposed levy, including--
(i) appropriate spousal defenses;
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011