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6320. Specifically, H. Conf. Rept. 105-599, at 265, 1998-3 C.B.
747, 1019, under the heading “Liens”, states in pertinent part:
The conference agreement generally follows the
Senate amendment, except that taxpayers would have a
right to a hearing after the Notice of Lien is filed.
The IRS would be required to notify the taxpayer that a
Notice of Lien had been filed within 5 days after
filing. During the 30-day period beginning with the
mailing or delivery of such notification, the taxpayer
may demand a hearing before an appeals officer who has
had no prior involvement with the taxpayer’s case.
* * * This hearing right applies only after the
first Notice of Lien with regard to each tax liability
is filed. [Emphasis added.]
In short, the House conference report states that a taxpayer’s
right to an administrative hearing and judicial review under
section 6320 arises only with respect to the first lien that is
filed for a particular tax liability.
Where, as here, Congress has directly spoken to the precise
question at issue, and the intent of Congress is clear, that is
the end of the matter. Inasmuch as section 301.6320-1(b)(1) and
(2), Proced. & Admin. Regs., reiterates a procedural principle
that was unambiguously articulated by Congress in the legislative
history of section 6320, the regulation is valid and controlling
in this case. See Walliser v. Commissioner, 72 T.C. 433, 439
(1979) (sustaining the validity of section 1.274-2(b), Income Tax
Regs., where the regulation was “squarely based on the language
of the legislative history of section 274").
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