- 5 - 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 thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011