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The decision letter stated that the Appeals Office rejected
petitioner’s offer-in-compromise and that the liens were properly
filed and would not be released.
On September 2, 2005, petitioner filed with the Court a
petition for lien or levy action challenging respondent’s
decision letter. Petitioner acknowledged in its petition that
respondent filed the Florida lien in October 2002 and that
respondent issued to petitioner a Notice of Federal Tax Lien
Filing at that time. The petition states that petitioner did not
submit to respondent a request for an administrative hearing
after receiving notice of the Florida lien because petitioner did
not own significant assets in the State of Florida.
The Court issued an order in this case directing the parties
to show cause why this case should not be dismissed for lack of
jurisdiction. Both parties filed responses to the Court’s order.
The Court subsequently directed respondent to file a reply to
petitioner’s response, and respondent complied with the Court’s
order.
Discussion
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person liable for tax
when a demand for the payment of the person’s taxes has been made
and the person fails to pay those taxes. Such a lien arises when
an assessment is made. Sec. 6322. Section 6323(a) requires the
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Last modified: May 25, 2011