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discharged in her chapter 7 bankruptcy proceeding. After a
hearing, this Court granted respondent’s motion.3
OPINION
A. Statutory Framework
Section 6321 imposes a lien in favor of the United States on
all property and property rights of a person who is liable for
and fails to pay taxes after demand for payment has been made.
The lien arises when assessment is made and continues until the
assessed liability is paid. Sec. 6322. For the lien to be valid
against certain third parties, the Secretary must file a notice
of Federal tax lien and, within 5 business days thereafter,
provide written notice to the taxpayer. Secs. 6320(a), 6323(a).
The taxpayer may then request an administrative hearing before an
Appeals officer. Sec. 6320(b)(1). Once the Appeals officer
issues a determination, the taxpayer may seek judicial review in
the Tax Court or a district court, as appropriate. Secs.
6320(c), 6330(d)(1).
Section 6330(c)(2) prescribes the matters that a person may
raise at an Appeals Office hearing, including spousal defenses,
challenges to the appropriateness of the Commissioner’s intended
collection action, and possible alternative means of collection.
The existence or amount of the underlying tax liability may be
contested at an Appeals Office hearing only if the taxpayer did
3 Respondent has released the Federal tax lien as to Carole.
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Last modified: May 25, 2011