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Consequently, the burden of proof remains upon petitioner.
See Rule 142(a).
B. Review of Collection Action
Section 6321 imposes a lien in favor of the United States on
all property and property rights of a person who is liable for
and fails to pay taxes after demand for payment has been made.
The lien arises when assessment is made and continues until the
assessed liability is paid. Sec. 6322. For the lien to be valid
against certain third parties, the Secretary must file a notice
of Federal tax lien; within 5 business days thereafter, the
Secretary must provide written notice to the taxpayer. Secs.
6320(a), 6323(a). The taxpayer may request an administrative
hearing before an Appeals officer. Sec. 6320(b)(1). Once the
Appeals officer issues a determination, the taxpayer may seek
judicial review in the Tax Court or a District Court, as
appropriate. Secs. 6320(c), 6330(d)(1).
Section 6330(c)(2) prescribes the matters that a person may
raise at an Appeals Office hearing, including spousal defenses,
challenges to the appropriateness of the Commissioner’s intended
collection action, and possible alternative means of collection.
The existence or amount of the underlying tax liability may be
contested at an Appeals Office hearing only if the taxpayer did
9(...continued)
failed to comply fully with respondent’s requests for information
in a timely fashion, even after respondent issued a summons.
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