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raised yet, or if other issues that you have not raised
yet, but for which you believe are legitimate--although
read my order, and I told you what I think on the ones
that I have seen to date--then you should raise them
here.
Mr. Carrillo, however, proceeded to rehash matters relied upon in
petitioners’ earlier papers and filings and failed to identify
any specific colorable issues for remand. The only potentially
novel issue cited was that of a February 11, 2003, notice of levy
issued to petitioners’ bank, as to which see supra note 4.
The parties subsequently filed posttrial briefs.
Petitioners recapitulated the positions taken throughout these
proceedings and at trial, including focusing once again on lack
of a recorded hearing.
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
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