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E. Analysis
Section 6320(a)(1) requires the Commissioner to give written
notice to a taxpayer when a Federal tax lien is filed under
section 6323. Given that section 6323(f)(1) contemplates the
filing of separate liens in multiple States, or in multiple
counties or other governmental subdivisions within a State, it
follows that a taxpayer (like petitioner in the present case) may
receive multiple lien notices under section 6320(a)(1). Although
a person may receive multiple lien notices under section
6320(a)(1), section 6320(b)(2) clearly states that the person is
entitled to only one administrative hearing under section 6320
with respect to the unpaid tax for a particular taxable period
for which a lien was filed. The statute does not, however,
explicitly address the narrow question presented in this case;
i.e., whether a taxpayer’s right to an administrative hearing in
the Appeals Office and judicial review of the Appeals Office’s
determination is tied to the first Federal tax lien filed against
the taxpayer or whether the taxpayer may defer and request an
administrative hearing in respect of a later filed lien.
As noted earlier, respondent relies on section 301.6320-1(b)
(1) and (2), Proced. & Admin. Regs., as authority for the
proposition that a taxpayer must request an administrative
hearing with respect to the first Federal tax lien that is filed
in respect of unpaid tax for a particular taxable period.
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Last modified: May 25, 2011