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of forfeiture is in error.” He explains: “At the time of
payment of the $2,000,000.00[,] no forfeiture order was in place
by the U.S. Courts.” Therefore, he concludes, no tax lien is
appropriate, since, once he paid his tax for 1996, the IRS was
without authority to “unpay” it and demand that he pay it again.
Discussion
I. Law
A. Collection Procedure
Section 6321 imposes a lien for unpaid Federal taxes.
Section 6323 provides that the lien imposed by section 6321 is
not valid against certain persons until notice of the lien (the
NFTL) is filed in accordance with rules provided. Section
6320(a) provides that, after the Commissioner has filed the NFTL,
the Commissioner must notify the taxpayer of the fact of the
filing and, among other things, the taxpayer’s right to request a
hearing. If the taxpayer requests a hearing, the hearing is to
be conducted by Appeals, and the Appeals officer conducting the
hearing must verify that the requirements of any applicable law
or administrative procedure have been met. Secs. 6320(c),
6330(c)(1). The taxpayer requesting the hearing may raise “any
relevant issue” relating to the unpaid tax or the Commissioner’s
collection action. Sec. 6330(c)(2)(A). The taxpayer “may also
raise at the hearing challenges to the existence or amount of the
underlying tax liability” if the taxpayer did not receive any
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