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Section 6320(b)(2) states that a taxpayer shall be entitled
to only one hearing with respect to the taxable period to which
the unpaid tax relates. Taxpayers are entitled to this hearing
only if they request administrative review of the matter within
the 30-day period following the receipt of the first notice of
lien with regard to the unpaid tax. Sec. 301.6320-1(b)(2), Q&A-
B4, Proced. & Admin. Regs.;3 Investment Research Associates, Inc.
v. Commissioner, 126 T.C. __ (2006); see also Orum v.
Commissioner, supra (reaching the same conclusion in a levy
case). Congress further specified in the conference report for
the Internal Revenue Service Restructuring and Reform Act of
1998, Pub. L. 105-206, 112 Stat. 685, that the right to a hearing
“applies only after the first Notice of Lien with regard to each
tax liability is filed.” H. Conf. Rept. 105-599, at 265 (1998),
1998-3 C.B. 747, 1019.
On March 1, 2000, and March 19, 2001, respondent sent
petitioner notices of Federal tax liens at his last known
3 Sec. 301.6320-1(b)(2), Q&A-B4, Proced. & Admin. Regs.,
states:
Q-B4. If the IRS sends a second CDP Notice under section
6320 (other than a substitute CDP Notice) for a tax period and
with respect to an unpaid tax for which a section 6320 CDP Notice
was previously sent, is the taxpayer entitled to a section 6320
CDP hearing based on the second CDP Notice?
A-B4. No. The taxpayer is entitled to a CDP hearing under
section 6320 for each tax period only with respect to the first
filing of a NFTL on or after January 19, 1999, with respect to an
unpaid tax.
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Last modified: May 25, 2011