Bernard A. Kansky - Page 15

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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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Last modified: May 25, 2011