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Discussion
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a taxpayer liable for
unpaid taxes after demand for payment. Within 5 business days
after the day of filing the notice of lien, the Secretary must
notify the taxpayer, in writing, that a tax lien was filed and
inform the taxpayer of his or her right to a hearing before an
impartial Appeals officer. Sec. 6320. Section 6320(c) provides
that the Appeals Office hearing generally shall be conducted
consistent with the procedures set forth in section 6330(c), (d),
and (e). Once the Appeals officer has issued a determination
letter, the taxpayer may seek judicial review of the
Commissioner’s administrative determination. Sec. 6330(d).
A. Abatement of Interest
We have jurisdiction over petitioners’ request for abatement
of interest because such request was made as part of a section
6330 proceeding. See Katz v. Commissioner, 115 T.C. 329, 340-341
(2000).
This Court may order an abatement of interest if the
Commissioner abuses his discretion in failing to abate interest.
Sec. 6404(h)(1).5 The taxpayer must prove that the Commissioner
4(...continued)
months to release the lien.
5 Sec. 6404(h), formerly sec. 6404(g), is applicable to
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Last modified: May 25, 2011