26-U.S.C.-6320
§6320 – Notice and Opportunity For Hearing Upon Filing of Notice of Lien
Pathway
Title 26 > Subtitle F > Chapter 64 > Subchapter C > Part I > Section 6320
Details
- Reference: Section 6320
- Legend: §6320 – Notice and Opportunity For Hearing Upon Filing of Notice of Lien
- USCode Year: 2013
Provision Content
(a) Requirement of notice
(1) In general
The Secretary shall notify in writing the person described in section 6321 of the filing of a notice of lien under section 6323.
(2) Time and method for notice
The notice required under paragraph (1) shall be—
(A) given in person;
(B) left at the dwelling or usual place of business of such person; or
(C) sent by certified or registered mail to such persons last known address,
not more than 5 business days after the day of the filing of the notice of lien.
(3) Information included with notice
The notice required under paragraph (1) shall include in simple and nontechnical terms—
(A) the amount of unpaid tax;
(B) the right of the person to request a hearing during the 30-day period beginning on the day after the 5-day period described in paragraph (2);
(C) the administrative appeals available to the taxpayer with respect to such lien and the procedures relating to such appeals; and
(D) the provisions of this title and procedures relating to the release of liens on property.
(b) Right to fair hearing
(1) In general
If the person requests a hearing in writing under subsection (a)(3)(B) and states the grounds for the requested hearing, such hearing shall be held by the Internal Revenue Service Office of Appeals.
(2) One hearing per period
A person shall be entitled to only one hearing under this section with respect to the taxable period to which the unpaid tax specified in subsection (a)(3)(A) relates.
(3) Impartial officer
The hearing under this subsection shall be conducted by an officer or employee who has had no prior involvement with respect to the unpaid tax specified in subsection (a)(3)(A) before the first hearing under this section or section 6330. A taxpayer may waive the requirement of this paragraph.
(4) Coordination with section 6330
To the extent practicable, a hearing under this section shall be held in conjunction with a hearing under section 6330.
(c) Conduct of hearing; review; suspensions
For purposes of this section, subsections (c), (d) (other than paragraph (2)(B) thereof), (e), and (g) of section 6330 shall apply.
(Added Pub. L. 105–206, title III, §3401(a), July 22, 1998, 112 Stat. 746; amended Pub. L. 109–432, div. A, title IV, §407(c), Dec. 20, 2006, 120 Stat. 2962.)
Amendments
2006—Subsec. (b)(1). Pub. L. 109–432, §407(c)(1), substituted in writing under subsection (a)(3)(B) and states the grounds for the requested hearing for under subsection (a)(3)(B).
Subsec. (c). Pub. L. 109–432, §407(c)(2), substituted (e), and (g) for and (e).
Effective Date of 2006 Amendment
Pub. L. 109–432, div. A, title IV, §407(f), Dec. 20, 2006, 120 Stat. 2962, provided that: The amendments made by this section [amending this section and sections 6330, 6702, and 7122 of this title] shall apply to submissions made and issues raised after the date on which the Secretary first prescribes a list under section 6702(c) of the Internal Revenue Code of 1986, as amended by subsection (a) [list prescribed Mar. 16, 2007, see I.R.S. Notice 2007–30, 2007–14, I.R.B. 883].
Effective Date
Pub. L. 105–206, title III, §3401(d), July 22, 1998, 112 Stat. 750, provided that: The amendments made by this section [enacting this section and section 6330 of this title and amending section 7443A of this title] shall apply to collection actions initiated after the date which is 180 days after the date of the enactment of this Act [July 22, 1998].
U.S. Encyclopedia of Law Coverage
26-U.S.C.-6313 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6313, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
26-U.S.C.-6304 in the Legal Encyclopedia: Tax Procedure
In this entry about 26-U.S.C.-6304, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.
26-U.S.C.-6306 in the Legal Encyclopedia: Tax Collection
In this entry about 26-U.S.C.-6306, find legal reference material, bibliographies and premiere content related to tax collection in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax collection-specific issues, written by authorities in the field.
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