- 6 -
she timely submitted a Form 12153, she was given a Collection Due
Process Hearing to satisfy the requirements under section 6320
and section 6330, and the validity and priority of the
Government’s lien is not conditioned on notification to the
taxpayer under the law; (2) petitioner’s argument in her petition
to the Tax Court, that the “penalty for at least three years
should also be removed”, was not raised in petitioner’s Request
for a Collection Due Process Hearing or during the hearing
itself, and it cannot be raised for the first time in this Court;
and (3) the settlement officer’s rejection of petitioner’s offer
in compromise was not raised in her petition to this Court, and
is therefore deemed conceded under Rule 331(b)(4).
III. Receipt of Lien Notice
Respondent first argues that even if petitioner did not
receive the lien notice, she timely submitted a Form 12153, she
was given a Collection Due Process Hearing to satisfy the
requirements under section 6320 and section 6330, and the
validity and priority of the Government’s lien is not conditioned
on notification to the taxpayer under the law.
Section 6321 imposes a lien in favor of the United States
upon all property and rights to property of a taxpayer where
there exists a failure to pay any tax liability after demand for
payment. Within 5 business days after filing notice of a lien
pursuant to section 6323, the Secretary must notify the taxpayer
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011