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for summary judgment. In their petition, petitioners do not
allege any specific abuse of discretion with respect to the
notice of determination. Instead, they refer to their
communications with the Taxpayer Advocate’s Office and to the
office of their Senator.
Discussion
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 the person’s taxes has been made and the person
fails to pay those taxes. Section 6322 provides that such a lien
arises when an assessment is made. To protect the Government’s
rights to recover its unpaid taxes, section 6323(a) provides that
the IRS may file a notice of Federal tax lien in order to
establish the priority of its claims against the taxpayer’s other
creditors.
In the Internal Revenue Service Restructuring and Reform Act
of 1998 (RRA 1998), Pub. L. 105-206, sec. 3401, 112 Stat. 746,
Congress enacted sections 6320 (pertaining to liens) and 6330
(pertaining to levies) to provide protections for taxpayers in
tax collection matters. Section 6320 requires that the Secretary
notify a person who has failed to pay a tax liability of the
filing of a notice of lien under section 6323. The notice
required by section 6320 must be provided not more than 5
business days after the day of the filing of the notice of lien,
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