Gerard R. Fitzgerald - Page 4

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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              
               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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