- 14 -
filing of the NFTL. Under section 6320(a), respondent may file
the NFTL before notifying petitioner or providing him with a
hearing. We note, however, that petitioner did discuss his
outstanding liability and the potential for the filing of an NFTL
with respondent’s collection officer prior to the filing.
As a general matter
The right of the United States to collect its internal
revenue by summary administrative proceedings has long
been settled. Where * * * adequate opportunity is
afforded for a later judicial determination of the
legal rights, summary proceedings to secure prompt
performance of pecuniary obligations to the government
have been consistently sustained. [Fn. ref. omitted.]
Phillips v. Commissioner, 283 U.S. 589, 595 (1931);6 see also
United States v. Natl. Bank of Commerce, 472 U.S. 713 (1985).
The statutes we consider provide for prompt notice after the
collection action (filing the NFTL) and for a hearing and
judicial review. Secs. 6320, 6330. Therefore, petitioner’s
contention that there was a lack of due process must fail.
Petitioner also contended that respondent did not provide
him with a timely notice under section 6320 (sent to his last
known address within 5 business days of the NFTL filing), but the
record reflects that respondent met the time requirement and
6 We note that petitioner, unlike the taxpayer in Phillips,
litigated his liability on the merits before a lien arose and in
that sense was afforded a prior judicial determination of his
legal rights.
Page: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
Last modified: November 10, 2007