
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6320]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                      Subchapter C--Lien for Taxes
 
                      PART I--DUE PROCESS FOR LIENS
 
Sec. 6320. Notice and opportunity for hearing upon filing of 
        notice of lien
        

(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 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 under subsection (a)(3)(B), 
    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), and (e) of section 6330 shall apply.

(Added Pub. L. 105-206, title III, Sec. 3401(a), July 22, 1998, 112 
Stat. 746.)


                             Effective Date

    Pub. L. 105-206, title III, Sec. 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].''

                  Section Referred to in Other Sections

    This section is referred to in sections 6330, 7443A, 7803 of this 
title.
