- 6 - An attachment to the notice of determination stated in pertinent part: DISCUSSION AND ANALYSIS WERE THE REQUIREMENTS OF ANY APPLICABLE LAW OR PROCE- DURE MET? Based upon the best information available, the Service complied with the applicable laws and procedures in pursuing collection of the tax liabilities. • The assessments were made per IRC �� 6201, 6203, 6211, 6212, and 6213. • The notice and demand for payment letter was mailed to the last known address, within 60 days of the assessment, as required by IRC � 6303. • IRC � 6321 provides a statutory lien when a tax- payer neglects or refuses to pay a tax liability after notice and demand. To be valid against third parties, except for other government enti- ties, a notice of lien must be filed in the proper place for filing per IRC �� 6323(a) and (f). • IRC � 6320 requires the IRS to give notice to a taxpayer in writing no later than five working days after filing a notice of lien of the tax- payer’s right to request a hearing. This notice was mailed to you. • IRC [�] 6330 requires the IRS to give notice to a taxpayer in writing at least thirty days prior to levy action of the taxpayer’s right to request a hearing. • There was a balance due when the CDP notice was issued per IRC � 6322. The CDP notice was sent by certified mail return receipt requested to your last known address. • The collection statute has been suspended as the result of your CDP request. The above information was verified through a review of computer transcripts and information contained in thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011