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The record reflects that there is no genuine issue as to any
material fact and that respondent is entitled to judgment as a
matter of law.
Federal Tax Lien
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person liable for taxes
when a demand for the payment of the person’s taxes has been made
and the person fails to pay those taxes. Such a lien arises when
an assessment is made. Sec. 6322. However, section 6323(a)
requires the Secretary to file a notice of Federal tax lien if
the lien is to be valid against any purchaser, holder of a
security interest, mechanic’s lienor, or judgment lien creditor.
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 notice of lien under section 6323. Section 6320 also
provides that the person may request administrative review of the
matter in the form of an Appeals Office hearing. 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).
Section 6330(c)(1) imposes on the Appeals Office an
obligation to verify that the requirements of any applicable law
or administrative procedure have been met. Section 6330(c)(2)(A)
provides that the person may raise at the hearing any relevant
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Last modified: May 25, 2011