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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 with
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Last modified: May 25, 2011