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26 U.S.C. § 6320 — Notice and opportunity for hearing upon filing of notice of lien
Federal law — U.S. Code and appendices · legal_authorities
**(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;
(D) the provisions of this title and procedures relating to the release of liens on property; and
(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.
**(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 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**
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Source location: Title 26, Chapter 64, § 6320; chapter-064-collection.md
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**(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;
(D) the provisions of this title and procedures relating to the release of liens on property; and
(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.
**(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 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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirement of notice before levy**
(1) **In general** — No levy may be made on any property or right to property of any person unless the Secretary has notified such person in writing of their right to a hearing under this section before such levy is made. Such notice shall be required only once for the taxable period to which the unpaid tax specified in paragraph (3)(A) relates.
(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, return receipt requested, to such person’s last known address;
not less than 30 days before the day of the first levy with respect to the amount of the unpaid tax for the taxable period.
(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 under paragraph (2); and
(C) the proposed action by the Secretary and the rights of the person with respect to such action, including a brief statement which sets forth—
(i) the provisions of this title relating to levy and sale of property;
(ii) the procedures applicable to the levy and sale of property under this title;
(iii) the administrative appeals available to the taxpayer with respect to such levy and sale and the procedures relating to such appeals;
(iv) the alternatives available to taxpayers which could prevent levy on property (including installment agreements under section 6159); and
(v) the provisions of this title and procedures relating to redemption of property and release of liens on property
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6330
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Federal law — U.S. Code and appendices · legal_authorities
**(a) to (d) Omitted**
**(e) Authority to deny or revoke passport**
(1) **Denial**
(A) *In general* — Except as provided under subparagraph (B), upon receiving a certification described in [section 7345 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7345&num=0&edition=prelim) from the Secretary of the Treasury, the Secretary of State shall not issue a passport to any individual who has a seriously delinquent tax debt described in such section.
(B) *Emergency and humanitarian situations* — Notwithstanding subparagraph (A), the Secretary of State may issue a passport, in emergency circumstances or for humanitarian reasons, to an individual described in such subparagraph.
(2) **Revocation**
(A) *In general* — The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).
(B) *Limitation for return to United States* — If the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may—
(i) limit a previously issued passport only for return travel to the United States; or
(ii) issue a limited passport that only permits return travel to the United States.
(3) **Hold harmless** — The Secretary of the Treasury, the Secretary of State, and any of their designees shall not be liable to an individual for any action with respect to a certification by the Commissioner of Internal Revenue under [section 7345 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7345&num=0&edition=prelim).
**(f) Revocation or denial of passport in case of individual without social security account number**
(1) **Denial**
(A) *In general* — Except as provided under subparagraph (B), upon rec
Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 2714a
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** If the Secretary receives certification by the Commissioner of Internal Revenue that an individual has a seriously delinquent tax debt, the Secretary shall transmit such certification to the Secretary of State for action with respect to denial, revocation, or limitation of a passport pursuant to section 32101 of the FAST Act.
**(b) Seriously delinquent tax debt**
(1) **In general** — For purposes of this section, the term “seriously delinquent tax debt” means an unpaid, legally enforceable Federal tax liability of an individual—
(A) which has been assessed,
(B) which is greater than $50,000, and
(C) with respect to which—
(i) a notice of lien has been filed pursuant to section 6323 and the administrative rights under section 6320 with respect to such filing have been exhausted or have lapsed, or
(ii) a levy is made pursuant to section 6331.
(2) **Exceptions** — Such term shall not include—
(A) a debt that is being paid in a timely manner pursuant to an agreement to which the individual is party under section 6159 or 7122, and
(B) a debt with respect to which collection is suspended with respect to the individual—
(i) because a due process hearing under section 6330 is requested or pending, or
(ii) because an election under subsection (b) or (c) of section 6015 is made or relief under subsection (f) of such section is requested.
**(c) Reversal of certification**
(1) **In general** — In the case of an individual with respect to whom the Commissioner makes a certification under subsection (a), the Commissioner shall notify the Secretary (and the Secretary shall subsequently notify the Secretary of State) if such certification is found to be erroneous or if the debt with respect to such certification is fully satisf
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7345
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Civil penalty for frivolous tax returns** A person shall pay a penalty of $5,000 if—
(1) such person files what purports to be a return of a tax imposed by this title but which—
(A) does not contain information on which the substantial correctness of the self-assessment may be judged, or
(B) contains information that on its face indicates that the self-assessment is substantially incorrect, and
(2) the conduct referred to in paragraph (1)—
(A) is based on a position which the Secretary has identified as frivolous under subsection (c), or
(B) reflects a desire to delay or impede the administration of Federal tax laws.
**(b) Civil penalty for specified frivolous submissions**
(1) **Imposition of penalty** — Except as provided in paragraph (3), any person who submits a specified frivolous submission shall pay a penalty of $5,000.
(2) **Specified frivolous submission** — For purposes of this section—
(A) *Specified frivolous submission* — The term “specified frivolous submission” means a specified submission if any portion of such submission—
(i) is based on a position which the Secretary has identified as frivolous under subsection (c), or
(ii) reflects a desire to delay or impede the administration of Federal tax laws.
(B) *Specified submission* — The term “specified submission” means—
(i) a request for a hearing under—
(I) section 6320 (relating to notice and opportunity for hearing upon filing of notice of lien), or
(II) section 6330 (relating to notice and opportunity for hearing before levy), and
(ii) an application under—
(I) section 6159 (relating to agreements for payment of tax liability in installments),
(II) section 7122 (relating to compromises), or
(III) section 7811 (relating
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6702
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authorization** The Secretary may compromise any civil or criminal case arising under the internal revenue laws prior to reference to the Department of Justice for prosecution or defense; and the Attorney General or his delegate may compromise any such case after reference to the Department of Justice for prosecution or defense.
**(b) Record** Whenever a compromise is made by the Secretary in any case, there shall be placed on file in the office of the Secretary the opinion of the General Counsel for the Department of the Treasury or his delegate, with his reasons therefor, with a statement of—
(1) The amount of tax assessed,
(2) The amount of interest, additional amount, addition to the tax, or assessable penalty, imposed by law on the person against whom the tax is assessed, and
(3) The amount actually paid in accordance with the terms of the compromise.
Notwithstanding the foregoing provisions of this subsection, no such opinion shall be required with respect to the compromise of any civil case in which the unpaid amount of tax assessed (including any interest, additional amount, addition to the tax, or assessable penalty) is less than $50,000. However, such compromise shall be subject to continuing quality review by the Secretary.
**(c) Rules for submission of offers-in-compromise**
(1) **Partial payment required with submission**
(A) *Lump-sum offers*
(i) *In general* — The submission of any lump-sum offer-in-compromise shall be accompanied by the payment of 20 percent of the amount of such offer.
(ii) *Lump-sum offer-in-compromise* — For purposes of this section, the term “lump-sum offer-in-compromise” means any offer of payments made in 5 or fewer installments.
(B) *Periodic payment offers*
(i) *In general* — The submission of any
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7122
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Appointment** The chief judge may, from time to time, appoint special trial judges who shall proceed under such rules and regulations as may be promulgated by the Tax Court.
**(b) Proceedings which may be assigned to special trial judges** The chief judge may assign—
(1) any declaratory judgment proceeding,
(2) any proceeding under section 7463,
(3) any proceeding where neither the amount of the deficiency placed in dispute (within the meaning of section 7463) nor the amount of any claimed overpayment exceeds $50,000,
(4) any proceeding under section 6320 or 6330,
(5) any proceeding under section 7436(c),
(6) any proceeding under section 7623(b)(4), and
(7) any other proceeding which the chief judge may designate,
to be heard by the special trial judges of the court.
**(c) Authority to make court decision** The court may authorize a special trial judge to make the decision of the court with respect to any proceeding described in paragraph (1), (2), (3), (4), (5), or (6) of subsection (b), subject to such conditions and review as the court may provide.
**(d) Salary** Each special trial judge shall receive salary—
(1) at a rate equal to 90 percent of the rate for judges of the Tax Court, and
(2) in the same installments as such judges.
**(e) Expenses for travel and subsistence** Subsection (d) of section 7443 shall apply to special trial judges subject to such rules and regulations as may be promulgated by the Tax Court.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7443A
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Federal law — U.S. Code and appendices · legal_authorities
Page 3561
TITLE 26—INTERNAL REVENUE CODE
§ 6320
1983—Pub. L. 98–76 inserted ‘‘or tax imposed by sec-
tion 3321’’ after ‘‘Federal unemployment tax’’, and sub-
stituted ‘‘chapter 23 and 23A, as the case may be,’’ for
‘‘chapter 23’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100–647 applicable to remu-
neration paid after Dec. 31, 1988, see section 7106(d) of
Pub. L. 100–647, set out as a note under section 3321 of
this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 98–76 applicable to remunera-
tion paid after June 30, 1986, see section 231(d) of Pub.
L. 98–76, set out as an Effective Date note under section
3321 of this title.
EFFECTIVE DATE
Section applicable with respect to calendar years be-
ginning after Dec. 31, 1969, see section 4(a) of Pub. L.
91–53, set out as a note under section 6157 of this title.
Subchapter C—Lien for Taxes
Part
I.
Due process for liens.
II.
Liens.
Editorial Notes
AMENDMENTS
1998—Pub. L. 105–206, title III, § 3401(a), July 22, 1998,
112 Stat. 746, added part analysis.
PART I—DUE PROCESS FOR LIENS
Sec.
6320.
Notice and opportunity for hearing upon fil-
ing of notice of lien.
Editorial Notes
AMENDMENTS
1998—Pub. L. 105–206, title III, § 3401(a), July 22, 1998,
112 Stat. 746, added part heading and analysis con-
sisting of item 6320.
§ 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
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6320
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