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Q-C3. When must a taxpayer request * * * [an
Appeals Office] hearing with respect to a * * * [lien
notice] issued under section 6320?
A-C3. A taxpayer must submit a written request
for * * * [an Appeals Office hearing under section
6320] within the 30-day period that commences the day
after the end of the five business day period following
the filing of the NFTL. Any request filed during the
five business day period * * * will be deemed to be
filed on the first day of the 30-day period. The
period for submitting a written request for * * * [an
Appeals Office] hearing with respect to a * * *
[notice] issued under section 6320 is slightly
different from the period for submitting a written
request for * * * [an Appeals Office] hearing * * *
under section 6330. For a * * * [notice] issued under
section 6330, the taxpayer must submit a written
request for [an Appeals Office] hearing within the 30-
day period commencing the day after the date of the
[levy notice]. [Emphasis added.]
Because respondent filed its NFTL on November 4, 2004, and
because the 5th business day after November 4, 2004, was
November 12, 2004 (not taking into account Saturday, November 6,
Sunday, November 7, and Veteran’s Day November 11, 2004), the 30-
day period for petitioner to request an Appeals Office hearing
under section 6320 began the day after November 12, 2004, and
ended on Monday, December 13, 2004 (not taking into account
Sunday, December 12, 2004). Accordingly, petitioner’s
December 8, 2004, request for an Appeals Office hearing in
connection with respondent’s November 4, 2004, NFTL was timely by
5 days.
Based on the above, we need not address the question as to
whether respondent’s Appeals Office’s adverse October 21, 2005,
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