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required by section 6320(a)(1) is to be provided not more than 5
business days after the day of the filing of the notice of lien.
Section 6320(a)(3) describes the information required to be
included in the notice described in section 6320(a)(1). Section
6320(a)(3)(B) provides that the notice shall include “the right
of the person to request a hearing during the 30-day period
beginning on the day after the 5-day period described in
paragraph (2).”
B. Right to an Administrative Hearing
Section 6320(b)(1) provides that a person requesting a
hearing under subsection (a)(3)(B) is entitled to a hearing in
respondent’s Appeals Office. Section 6320(b)(2) imposes a
qualification on subsection (b)(1) by providing that “A person
shall be entitled to only one hearing under this section with
respect to the taxable period to which the unpaid tax specified
in subsection (a)(3)(A) relates.” Section 6320(c) provides that
an Appeals Office hearing generally shall be conducted consistent
with the procedures set forth in section 6330(c), (d), and (e).
C. Judicial Review and Tax Court Jurisdiction
When the Appeals Office issues a notice of determination to
a taxpayer following an administrative hearing regarding a lien
or levy action, sections 6320(c) (by way of cross-reference) and
6330(d)(1) provide that the taxpayer will have 30 days following
the issuance of a notice of determination to file a petition for
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Last modified: May 25, 2011