Edward G. Castleman - Page 3

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               Respondent filed a notice of Federal tax lien against                  
          petitioner on June 29, 2004, and issued him a Notice of Federal             
          Tax Lien Filing and Your Right to a Hearing Under IRC 6320 on               
          June 30, 2004.  Petitioner timely submitted a Form 12153, Request           
          for a Collection Due Process Hearing.  Petitioner’s case was                
          assigned to an Appeals officer, who conducted an administrative             
          hearing with petitioner and petitioner’s representative.                    
          Petitioner did not propose a collection alternative but instead             
          sought to challenge only the underlying tax liability.  The                 
          Appeals officer refused to consider the issue, however, because             
          petitioner had received a notice of deficiency for 1996 and a               
          notice of intent to levy for 1996 and 1997.  After the hearing              
          was concluded, respondent issued the notice of determination                
          sustaining the lien filing.                                                 
               Section 6321 imposes a lien in favor of the United States on           
          all property and rights to property of a person when a demand for           
          the payment of the person’s liability for taxes has been made and           
          the person fails to pay those taxes.  Such a lien arises when an            
          assessment is made.  Sec. 6322.  Section 6323(a) requires the               
          Secretary to file a notice of Federal tax lien if the lien is to            
          be valid against any purchaser, holder of a security interest,              
          mechanic’s lienor, or judgment lien creditor.  Lindsay v.                   
          Commissioner, T.C. Memo. 2001-285, affd. 56 Fed. Appx. 800 (9th             

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