- 5 -
deficiency. The petition also alleges that the underlying tax
liabilities are invalid.
Discussion
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 a person’s liability for the
taxes has been made and the person fails to pay those taxes.
Such a lien arises when an assessment is made. Sec. 6322.
Section 6323(a) requires the Secretary to file a notice of
Federal tax lien if such lien is to be valid against any
purchaser, holder of a security interest, mechanic’s lienor, or
judgment lien creditor. Lindsay v. Commissioner, T.C. Memo.
2001-285, affd. 56 Fed. Appx. 800 (9th Cir. 2003).
Section 6320 provides that the Secretary shall furnish the
person described in section 6321 with written notice of the
filing of a notice of lien under section 6323. The notice
required by section 6320 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) within 30 days beginning on the day
after the 5-day period. Section 6320(c) provides that the
Appeals Office hearing generally shall be conducted consistent
with the procedures set forth in section 6330(c), (d), and (e).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011