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of her right to a fair hearing before an impartial Appeals
officer, generally to be conducted in accordance with the
procedures described in section 6330(c), (d), and (e). Sec.
6320.
Before proceeding with a lien, the Secretary must meet
several notice requirements. Section 6320(a)(1) provides that
the Secretary shall notify in writing the taxpayer described in
section 6321 of the filing of a notice of lien under section
6323. Section 6320(a)(2) specifies that such notice be: (1)
Given in person; (2) left at the taxpayer’s dwelling or usual
place of business; or (3) sent by certified or registered mail to
the taxpayer’s last known address. Further, such notice must be
furnished not more than 5 business days after the day of the
filing of the notice of lien. See id.
Section 301.6320-1, Proced. & Admin. Regs., addresses the
consequences of a taxpayer’s not receiving or accepting a
Collection Due Process Notice (CDP Notice) that is properly sent
by certified mail to the taxpayer’s last known address. Section
301.6320-1(a)(2), Q&A-11, Proced. & Admin. Regs., provides:
A CDP Notice properly sent by certified or registered
mail to the taxpayer’s last known address * * * is
sufficient to start the 30-day period, commencing the
day after the end of the five business day notification
period, within which the taxpayer may request a CDP
hearing. Actual receipt is not a prerequisite to the
validity of the CDP Notice.
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Last modified: May 25, 2011