- 14 - balance of assessment was $5,000 or more” and thereby violated section 6330(c). We disagree. IRM sec. 5.12.2.8.2 (March 1, 2004)5 states that a notice of Federal tax lien generally should not be filed if the taxpayer’s aggregate unpaid balance of assessment is less than $5,000. It also states, however, that a notice “may be filed when, in the judgment of the revenue officer, it is in the best interest of the government to record the lien” and a group manager approves. IRM sec. 5.12.2.8.2(1)(a). Thus, there is no absolute prohibition on filing a notice of Federal tax lien if the unpaid balance of assessment is less than $5,000. Even if respondent did fail to comply with the provisions of the IRM, those provisions govern only the internal affairs of the Internal Revenue Service; they do not have the force and effect of law. Valen Manufacturing Co. v. United States, 90 F.3d 1190, 1194 (6th Cir. 1996); United States v. Horne, 714 F.2d 206, 207 (1st Cir. 1983); see also Miller v. Commissioner, 114 T.C. 184, 195 (2000) (“The authoritative sources of Federal tax law are the statutes, regulations, and judicial decisions”), affd. sub nom. Lovejoy v. Commissioner, 293 F.3d 1208 (10th Cir. 2002). The procedures in the IRM do not confer rights on taxpayers. United 5 The notice of determination refers to IRM sec. 5.12.1.13 (Apr. 30, 2002), which was replaced by IRM sec. 5.12.2.8.1 and 5.12.2.8.2 (Mar. 1, 2004). For purposes of this opinion, there is no substantive difference between the older and newer IRM provisions.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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