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OPINION
I. Collection Actions
A. General Rules
Section 6321 imposes a lien in favor of the United States
upon all property and rights to property of a taxpayer liable for
tax where there exists a failure to pay the tax liability after
demand for payment. The lien generally arises at the time
assessment is made. Sec. 6322. Section 6323, however, provides
that such lien shall not be valid against any purchaser, holder
of a security interest, mechanic’s lienor, or judgment lien
creditor until the Secretary files a notice of lien with the
appropriate public officials. Section 6320 then sets forth
procedures applicable to protect taxpayers in lien situations.
Section 6320(a)(1) establishes the requirement that the Secretary
notify in writing the person described in section 6321 of the
filing of a notice of lien under section 6323. This notice
required by section 6320 must be sent not more than 5 business
days after the notice of tax lien is filed and must advise the
taxpayer of the opportunity for administrative review of the
matter in the form of a hearing before the IRS Office of Appeals.
Sec. 6320(a)(2) and (3). Section 6320(b) and (c) grants a
taxpayer, who so requests, the right to a fair hearing before an
impartial Appeals officer, generally to be conducted in
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Last modified: May 25, 2011