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