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liabilities was improper because the Government had not sent
notice and demand for payment as required by section 6303, on the
grounds that petitioner had raised the claim for the first time
in his response to the Government’s motion for summary judgment
and that his contention was without merit.
Petitioner brought suit in the U.S. District Court for the
Eastern District of North Carolina (the North Carolina case)
under 28 U.S.C. sec. 2410 and asserted that the Government had
not sent notice and demand for payment to his last known address.
The United States moved to dismiss on the ground of res judicata.
The District Court found that insofar as petitioner sought to
assert a new basis for relief that was previously available to
him in his prior law suits, the doctrine of res judicata was
applicable, thus barring the action. Petitioner did not appeal.
Follum v. United States, 89 AFTR 2d 2002-1625 (E.D.N.C. 2001).
Discussion
Section 6320 provides that upon the filing of a notice of
lien the Secretary shall notify the person in writing of the
right to a hearing before the Appeals Office. The Appeals
officer must verify at the hearing that the applicable laws and
administrative procedures have been followed. Sec. 6330(c)(1).
At the hearing, the person requesting the hearing may raise any
relevant issues relating to the unpaid tax or the lien, including
appropriate spousal defenses, challenges to the appropriateness
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Last modified: November 10, 2007