- 10 - E. Notice of Federal Tax Lien Petitioners next contend that the Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 and the Notice of Federal Tax Lien (filed with the Clerk of Superior Court in Pender County, North Carolina) were invalid because they were not signed under penalties of perjury as required by section 6065. As previously discussed, documents prepared by respondent need not comply with section 6065. Petitioners admit receiving the Notice of Federal Tax Lien Filing. Consequently, petitioners have identified no defect with respect to this notice of the lien’s filing. F. Examination Interview and Administrative Appeal Petitioners also allege error in that they were not given the opportunity for an “examination interview” or for an administrative appeal prior to the issuance of the notice of deficiency. However, it is well established that taxpayers have no entitlement to any such interview or appeal prior to the issuance of a notice of deficiency. See, e.g., Luhring v. Glotzbach, 304 F.2d 560, 563 (4th Cir. 1962); Edwards v. Commissioner, T.C. Memo. 2002-169 (and cases therein cited). Accordingly, the failure by respondent to grant petitioners an examination interview or administrative appeal prior to issuance of the notice of deficiency in no way invalidates the notice withPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011