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Commissioner, 115 T.C. 35, 37 (2000), and Goza v. Commissioner,
114 T.C. 176, 179 (2000)). Further, section 6330(a)(2) provides
that the notice of intent to levy must be given in person, left
at the person’s dwelling or usual place of business, or sent by
certified or registered mail to the person’s last known address.
Thus, because the taxpayer’s last known address was not used, we
found the final notice of intent to levy invalid. Buffano v.
Commissioner, supra.
While respondent concedes that the final notice of intent to
levy was invalid because it was not sent via certified mail,
respondent has also filed liens against petitioner’s property.
Section 6321 imposes a lien in favor of the United States on all
property and rights to property of a taxpayer liable for taxes
when a demand for payment of the taxes has been made and the
taxpayer has failed to pay those taxes. Section 6320(a) provides
that the Secretary shall furnish the taxpayer with a written NFTL
within 5 business days after the NFTL is filed, including notice
of the administrative appeals available to the taxpayer. Like
the final notice of intent to levy, section 6320(a) provides that
the notice of filing of a lien must be given in person, left at
the person’s dwelling or usual place of business, or sent by
certified or registered mail to the person’s last known address.
However, in contrast to a levy, the Secretary need not
provide notice before the filing of a lien. Instead, the
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Last modified: March 27, 2008