Gloria Pomerantz - Page 6

                                        - 6 -                                         
               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              




Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011