Section 6320: Notice and opportunity for hearing upon filing of notice of lien
Internal Revenue Code
§6320. Notice and opportunity for hearing upon filing of notice of lien
(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.
(C) sent by certified or registered mail to such person's 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—
(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;
(E) the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act.
(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 Independent 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 (3)(B) thereof), (e), and (g) of section 6330 shall apply.
References in Text
Section 32101 of the FAST Act, referred to in subsec. (a)(3)(E), is section 32101 of