The Secretary shall notify in writing the person described in section 6321 of the filing of a notice of lien under section
(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 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—
(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
To the extent practicable, a hearing under this section shall be held in conjunction with a hearing under section
(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.
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
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].”
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].”
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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