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The Commissioner must provide the taxpayer with written
notice of the filing of an NFTL not more than 5 business days
after filing and must advise the taxpayer of the right to a
hearing before the IRS Appeals Office. Sec. 6320(a)(1), (2) and
(3).
If the taxpayer requests a hearing, the IRS Appeals officer
conducting the hearing must verify that the requirements of any
applicable law or administrative procedure have been met. Secs.
6320(c), 6330(c)(1). The Appeals officer must also determine
whether any proposed collection action balances the need for the
efficient collection of taxes with the legitimate concern of the
taxpayer that any collection action be no more intrusive than
necessary. Secs. 6320(c), 6330(c)(3).
The IRS may withdraw an NFTL if the taxpayer has entered
into an installment agreement to satisfy the liability for which
the lien was imposed (and the installment agreement does not
specify that the lien will not be withdrawn). Sec. 6323(j)(1).
b. Abuse of Discretion
(i) Section 6320(a) Notice Requirements
We reject petitioner’s argument that respondent should not
have sustained the filing of the Federal tax lien because
respondent failed to mail Letter 3172 and the accompanying NFTL
to petitioner’s last known address.
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