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audit reconsideration, the face-to-face hearing was not held, and
the Appeals officer issued the Notice of Determination.
Discussion
1. Challenges to the Underlying Tax Liabilities
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person liable for taxes,
interest, additional amounts, additions to tax, and costs that
may accrue in addition thereto if there has been a demand for
payment and the person has failed to pay. The lien arises at the
time of assessment. Sec. 6322. In order for the Federal tax
lien to have priority over other liens or security interests, the
Secretary must file an NFTL. Sec. 6323(a); Behling v.
Commissioner, 118 T.C. 572, 575 (2002).
Generally, section 6320(a) states that the Secretary must
give the person against whom a Federal tax lien is filed written
notice of the lien’s filing within 5 business days after the date
of its filing. Section 6320(b) also provides the taxpayer with
an opportunity for a hearing before the Office of Appeals. The
hearing is conducted pursuant to subsections (c), (d), and (e) of
section 6330. Sec. 6320(c).
Section 6331(a) authorizes the Secretary to levy upon
property and property rights of a taxpayer liable for taxes who
fails to pay the taxes within 10 days after a notice and demand
for payment. Section 6331(d) provides that the levy may be made
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Last modified: November 10, 2007