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DISCUSSION AND ANALYSIS
1. Verification of legal and procedural require-
ments
Liens:
IRC � 6321 provides for a statutory lien when a tax-
payer neglects or refuses to pay after notice and
demand. To be made choate, and valid against third
parties, a notice of lien must be recorded in the
proper place for filing.
• Transcripts show that the taxes remain unpaid and
a notice was recorded.
IRC � 6320 requires IRS to give notice to a taxpayer in
writing, within 5-days after filing a notice of lien,
of the taxpayer’s right to request a hearing before an
Appeals Officer. The request is timely if made during
the 30-days following the end of the 5-day notification
period.
Transcripts show a notice was issued and the taxpayer’s
request for a hearing was timely.
Therefore, the Office of Appeals will affirm that:
• Under IRC � 6330(b)(3), this settlement officer
has had no prior involvement with respect to the
unpaid tax.
• Under IRC � 6330(c)(1) the requirements of any
applicable law or administrative procedures have
been met.
2. What were the Issues raised by the taxpayer?
The Hearing
The taxpayers are represented by Jerry Jewett.
A face-to-face hearing was scheduled for 11/27/02. In
a letter of 11/19/2002, the representative stated the
taxpayers would not attend the hearing nor was there a
request for a rescheduled hearing; therefore, no hear-
ing was held.
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Last modified: May 25, 2011