James Weldon Aaron - Page 7

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          the person fails to pay those taxes.  Such a lien arises when an            
          assessment is made.  Sec. 6322.  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.  Lindsay v.                   
          Commissioner, T.C. Memo. 2001-285, affd. 56 Fed. Appx. 800 (9th             
          Cir. 2003).                                                                 
               Section 6320 provides that a taxpayer shall be notified in             
          writing by the Secretary of the filing of a notice of Federal tax           
          lien and provided with an opportunity for an administrative                 
          hearing.  An administrative hearing under section 6320 is                   
          conducted in accordance with the procedural requirements of                 
          section 6330.  Sec. 6320(c).  At the administrative hearing, a              
          taxpayer is entitled to raise any relevant issue relating to the            
          unpaid tax, including a spousal defense or collection                       
          alternatives such as an offer-in-compromise or an installment               
          agreement.  Sec. 6330(b) and (c)(2); sec. 301.6320-1(e)(1),                 
          Proced. & Admin. Regs.  A taxpayer also may challenge the                   
          existence or amount of the underlying tax liability, including a            
          liability reported on the taxpayer’s original return, if the                
          taxpayer “did not receive any statutory notice of deficiency for            
          such tax liability or did not otherwise have an opportunity to              









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Last modified: May 25, 2011