IRC 6320 – Collection Due Process Rights on a Lien, Must Challenge the Liability at First Opportunity

Internal Revenue Code IRC 6320 establishes the procedures the IRS must follow when it files a Notice of Federal Tax Lien NFTL against a taxpayers property The key provisions are as follows Notice Requirement The IRS must provide written notice to the taxpayer of the filing of a federal tax lien This notice must be given in person left at the taxpayers dwelling or usual place of business or sent by certified or registered mail to the taxpayers last known address The notice must be provided within 5 business days after the lien is filed Contents of the Notice The notice must include in simple and nontechnical terms The amount of unpaid tax The taxpayers right to request a hearing within 30 days after the 5day notice period The administrative appeals available and related procedures The provisions and procedures for the release of liens Information about the certification of seriously delinquent tax debts and the potential denial revocation or limitation of passports under IRC 7345 Right to a Hearing The taxpayer has the right to request a Collection Due Process CDP hearing with the IRS Independent Office of Appeals The request must be in writing and state the grounds for the hearing Only one hearing is allowed per tax period for which the lien relates