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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.
Discussion
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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Last modified: November 10, 2007