Phillip and Gladies Aaron - Page 9

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          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;                      





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Last modified: May 25, 2011