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Respondent issued petitioner the notice of determination on
February 23, 2005, sustaining the filing of the Federal tax lien.
The notice of determination states that petitioner could not
challenge the levy on his Social Security benefits because it did
not relate to the years at issue. The notice also states that
respondent placed petitioner’s accounts in “Currently not
Collectible status and no further collection action would take
place.”
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
Cir. 2003).
Section 6320 provides that a taxpayer shall be notified in
writing by the Secretary of the filing of a notice of Federal tax
lien and provided with an opportunity for an administrative
hearing. An administrative hearing under section 6320 is
conducted in accordance with the procedural requirements of
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Last modified: November 10, 2007