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In the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 746, Congress
enacted sections 6320 (pertaining to liens) and 6330 (pertaining
to levies) to provide specified protections for taxpayers in tax
collection matters. 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. The
notice required by section 6320 is to be provided not more than 5
business days after the day of the filing of the notice of lien.
Sec. 6320(a)(2). Section 6320 further provides that the person
may request administrative review of the filing of a lien (in the
form of an Appeals Office hearing) within 30 days beginning on
the day after the 5-day period. 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(d) provides for judicial review of the
administrative determination in the Tax Court or a Federal
District Court, as may be appropriate. There is no dispute that
the estate properly invoked this Court’s jurisdiction under
section 6320.
A. The Estate’s Motion for Abatement of Assessments
The estate contends that the assessments upon which the
disputed liens are based were rendered invalid as the result of
postassessment appellate developments in the Kanter deficiency
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Last modified: May 25, 2011