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judgment lien creditor until the Secretary files a notice of lien
with the appropriate public officials. Secs. 6322 and 6323.
Section 6320(a)(1) provides that the Secretary must notify
the taxpayer in writing of the filing of a notice of lien. The
notice required by section 6320(a)(1) must be sent not more than
5 business days after the notice of tax lien is filed and must
advise the taxpayer of his or her right to request an
administrative hearing. Sec. 6320(a)(2) and (3). The hearing
shall generally be conducted in accordance with the procedures
described in section 6330(c), (d), and (e). Sec. 6320(c).
Section 6330 entitles a taxpayer to notice and an
opportunity for a hearing before certain levy actions are taken
by the Commissioner in the process of collecting unpaid Federal
taxes. Upon request, a taxpayer is entitled to a “fair hearing”
conducted by an impartial officer from the Office of Appeals.
Sec. 6330(b)(1), (3). At the hearing, the officer is required
to: (1) Obtain verification from the Secretary that the
requirements of applicable law and administrative procedure have
been met; (2) consider any relevant issue raised by the taxpayer
related to the unpaid tax or proposed levy, including appropriate
spousal defenses, challenges to the appropriateness of collection
actions, and offers of collection alternatives; and (3) consider
whether any proposed collection action balances the need for the
efficient collection of taxes with the legitimate concern of the
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Last modified: May 25, 2011