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I recommend a determination letter be issued to the
taxpayer sustaining the filing of Notice of Federal Tax
Lien. For the years 1980, 1981, and 1982[8] tax liabil-
ity has been paid.
On January 26, 2005 this Appeals Officer conducted a
Collection Due Process hearing with taxpayer at 4050
Alpha Road, Dallas, TX, a Federal building. Taxpayer
disputed the underlying liability but was advised
Appeals would not consider the liability as an issue.
During the Collection Due Process proceedings, taxpayer
did not propose any acceptable collection alternatives.
The filing of Notice of Federal Tax Lien is appropri-
ate. Taxpayer had not paid the outstanding liability.
DISCUSSION AND ANALYSIS
1. Verification of legal and procedural requirements;
IRC 6321 provides a statutory lien when a taxpayer
neglects or refuses to pay a tax liability after notice
and demand. To be valid against third parties except
other government entities, notice of the lien must be
filed in the proper place for filing per IRC 6323(a)
and (f). Transcript show that notices and demands was
issued to the taxpayer.
Notice and demand as required by IRC 6321 for the
balance owed was issued and forwarded via regular mail
to the taxpayer’s address.
The 30-day notice required under IRC 6331(d) has been
sent via certified mail.
IRC 6320 as enacted by RRA ‘98 imposed Due Process
provisions effective January 19, 1999. IRS is required
to give notice to taxpayers in writing within five days
after the filing of a NFTL of the taxpayer’s right to
request a hearing with Appeals if the request is made
during the thirty days following the end of the five
8The literal transcript for petitioner’s taxable year 1982
that respondent sent to petitioner by respondent’s February 2,
2005 letter reflects that, at least as early as Jan. 10, 2005,
petitioner had an unpaid tax liability for his taxable year 1982
of 17 cents.
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Last modified: May 25, 2011