Leonard O. Parker, Jr. - Page 10

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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