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Secretary to file a notice of Federal tax lien if the lien is to
be valid against any purchaser, holder of a security interest,
mechanic’s lienor, or judgment lien creditor. Lindsay v.
Commissioner, T.C. Memo. 2001-285, affd. 56 Fed. Appx. 800 (9th
Cir. 2003). Section 6323(f)(1), which addresses the place for
filing a notice of Federal tax lien, provides that the
Commissioner is required to file separate liens if a taxpayer
owns real property in more than one State, and the Commissioner
may be required to file separate liens in different counties or
other governmental subdivisions within a State, as designated by
the laws of that State.
Sections 6320 (pertaining to liens) and 6330 (pertaining to
levies) provide protections for taxpayers in tax collection
matters. In general terms, sections 6320 and 6330 provide for
notice and the right to an administrative hearing and judicial
review when the Commissioner files a Federal tax lien or proposes
to collect unpaid taxes by levy.
A. Notice Requirements
Section 6320(a)(1) provides that “The Secretary shall notify
in writing the person described in section 6321 of the filing of
a notice of lien under section 6323.” Section 6320(a)(2) sets
forth the time and methods under which the Commissioner is
required to provide the notice described in section 6320(a)(1).
The flush language of section 6320(a)(2) provides that the notice
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Last modified: May 25, 2011