Source: http://www.law.cornell.edu/uscode/text/26/6320
Timestamp: 2014-10-23 16:37:34
Document Index: 395436709

Matched Legal Cases: ['§ 6320', '§ 3401', '§ 407', '§ 407', '§ 407', '§ 407', '§ 3401']

26 U.S. Code § 6320 - Notice and opportunity for hearing upon filing of notice of lien | LII / Legal Information Institute
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.
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.
Coordination with section 6330 To the extent practicable, a hearing under this section shall be held in conjunction with a hearing under section 6330.
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.)
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)”.
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].”
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].”
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