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action not be more intrusive than necessary in light of
petitioner’s circumstances.
On December 19, 2005, petitioner’s petition contesting
respondent’s determination was filed. The case was scheduled for
trial, and a trial was held on October 23, 2006.
OPINION
All property and rights to property of a taxpayer become
subject to a lien in favor of the United States on the date a tax
liability is assessed against the taxpayer, if the taxpayer fails
to meet the Commissioner’s demand for payment of the tax
liability. Secs. 6321 and 6322. Until a lien notice is filed, a
lien is without validity and priority against certain persons,
such as judgment lien creditors of the taxpayer. Sec. 6323(a).
After the Secretary files the lien notice, the Secretary must
provide the taxpayer with written notice of the filing, informing
the taxpayer of the right to request an administrative hearing on
the matter. Sec. 6320(a)(1), (3)(B). Section 6320(c) requires
that the administrative hearing be conducted pursuant to section
6330(c), (d) (other than paragraph (2)(B) thereof), and (e).
At the hearing, a taxpayer may raise any relevant issue,
including appropriate spousal defenses, challenges to the
appropriateness of the collection action, and collection
alternatives, such as an offer-in-compromise. Sec.
6330(c)(2)(A). Additionally, at a hearing, a taxpayer may
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Last modified: March 27, 2008