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Discussion
Lien and Levy Actions
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person when a demand for
the payment of taxes has been made and the person fails to pay
those taxes. Such a lien arises when the Commissioner makes an
assessment. Sec. 6322. The lien imposed under section 6321 is
not valid, however, against any purchaser, holder of a security
interest, mechanic’s lienor, or judgment lien creditor until the
Secretary has filed a notice of Federal tax lien with the
appropriate authorities. Sec. 6323(a); Behling v. Commissioner,
118 T.C. 572, 575 (2002).
Section 6320 provides that the Secretary shall furnish the
person described in section 6321 with written notice of the
filing of a Federal tax lien under section 6323. Such notice
must be provided not more than 5 business days after the day of
the filing of the notice of lien (5-day period). Sec.
6320(a)(2). Section 6320 further provides that the person may
request administrative review of the matter (in the form of an
Appeals Office hearing) within 30 days beginning on the day after
the 5-day period. 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).
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Last modified: May 25, 2011