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(7th Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988);
Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
The record in this case reflects that there is no dispute as
to a material fact. We agree with respondent that he is entitled
to judgment as a matter of law.
Lien and Levy Actions
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person liable for taxes
when a demand for the payment of the taxes has been made and the
person fails to pay those taxes. Section 6322 provides that the
lien imposed under section 6321 generally arises when the
Commissioner makes an assessment. However, section 6323(a)
provides that the lien imposed under section 6321 is not valid
against any purchaser, holder of a security interest, mechanic’s
lienor, or judgment lien creditor until the Secretary has filed a
notice of Federal tax lien with the appropriate authorities.
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 Federal tax lien under section 6323. Such notice
must be provided not more than 5 business days after the day of
the filing of the notice of lien. Sec. 6320(a)(2). Section 6320
further provides that the person may request administrative
review of the matter (in the form of an Appeals Office hearing)
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