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valid against certain third parties until the Secretary files a
notice of lien with the appropriate public office under section
6323(f).
Section 6320 sets forth the notice and hearing procedures
which must be followed when a tax lien is filed. Under this
provision the Secretary is required to send written notice to the
taxpayer liable for the tax not more than 5 business days after
the NFTL is filed. Sec. 6320(a)(1) and (2). The notice must
advise the taxpayer of his right to appeal. Sec. 6320(a)(3). A
taxpayer, who so requests, must be granted a hearing before an
impartial Appeals officer. Sec. 6320(b) and (c). The hearing is
generally conducted in accordance with the procedures described
in section 6330(c), (d), and (e).
Section 6330(c) prescribes the matters a taxpayer may raise
at an Appeals Office hearing, such as, spousal defenses, the
appropriateness of the Commissioner’s intended collection action,
and possible alternative means of collection, including an offer-
in-compromise or installment agreement. Sego v. Commissioner,
114 T.C. 604, 609 (2000). The existence and amount of the
underlying tax liability can be contested at an Appeals Office
hearing if the taxpayer did not receive a notice of deficiency
for the taxes in question or did not otherwise have an
opportunity to dispute such tax liability. Sec. 6330(c)(2)(B).
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Last modified: May 25, 2011