26 U.S.C. § 6320

Notice and opportunity for hearing upon filing of notice of lien

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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 noticeThe 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 noticeThe 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.

For purposes of this section, subsections (c), (d) (other than paragraph (3)(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; Pub. L. 114–94, div. C, title XXXII, § 32101(b)(1), Dec. 4, 2015, 129 Stat. 1731; Pub. L. 114–113, div. Q, title IV, § 424(c), Dec. 18, 2015, 129 Stat. 3125; Pub. L. 116–25, title I, § 1001(b)(1)(B), July 1, 2019, 133 Stat. 985.)Editorial NotesReferences in Text

Section 32101 of the FAST Act, referred to in subsec. (a)(3)(E), is section 32101 of Pub. L. 114–94, which enacted section 7345 of this title and section 2714a of Title 22, Foreign Relations and Intercourse, and amended this section and sections 6103, 6331, and 7508 of this title.

Amendments

2019—Subsec. (b)(1). Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.

2015—Subsec. (a)(3)(E). Pub. L. 114–94 added subpar. (E).

Subsec. (c). Pub. L. 114–113 substituted “(3)(B)” for “(2)(B)”.

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)”.

Statutory Notes and Related SubsidiariesEffective 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 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].”

Effective Date

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].”

Notes of Decisions

Cited in 120 cases (8 in the last 5 years), 2000–2024 · leading case: Morrow v. United States, 723 F. Supp. 2d 71 (D.D.C. 2010).

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Morrow v. United States, 723 F. Supp. 2d 71 (D.D.C. 2010). · cites it 3× “§ 6304 , by engaging in conduct that has the natural consequence to harass, oppress, or abuse the plaintiff in connection with the collection of unpaid tax (Count 21); • 26 U.S.C. § 6320 , by failing to afford the plaintiff a hearing where he could raise the issue of underlying…”

Tucker v. Comm'r, 676 F.3d 1129 (D.C. Cir. 2012). · cites it 4× “685 , 746 (codified at 26 U.S.C. §§ 6320 (lien actions), 6330 (levy actions)).”

Gillum v. Comm'r, 676 F.3d 633 (8th Cir. 2012). · cites it 6× “IRS Appeals Office CDP Hearing On November 21, 2006, Gillum timely submitted his "Request for a Collection Due Process Hearing" under 26 U.S.C. §§ 6320 and 6330, indicating his disagreement with both the lien notice and the levy notice.”

Living Care Alternatives of Utica, Inc. v. United States of Am., Internal Revenue Serv., 411 F.3d 621 (6th Cir. 2005). · cites it 2× “See 26 U.S.C. § 6320 (b); 26 U.S.C. § 6330 (b).”

Yuen v. United States, 290 F. Supp. 2d 1220 (D. Nev. 2003). · cites it 4× “26 U.S.C. §§ 6320 (c), 6330(d)(1)(B). 26 U.”

Byrne v. United States, 127 Fed. Cl. 284 (Fed. Cl. 2016). · cites it 4× ““Full Payment” Rule; 26 U.S.C. § 6320 (Notice and Opportunity for Hearing upon Filing of Notice of Lien); 26 U.”

Ronald Byers v. Comm'r of IRS, 740 F.3d 668 (D.C. Cir. 2014). · cites it 2× “685 , 746 (codified at 26 U.S.C. §§ 6320 , 6330). The statute requires notice to the taxpayer of a right to a hearing before a levy or lien is made and guarantees the right to a fair hearing before an impartial officer from the IRS Office of Appeals.”

Haag v. United States, 485 F.3d 1 (1st Cir. 2007). · cites it 2× “26 U.S.C. § 6320 (2000). The aim of the statute is to “afford taxpayers adequate notice of collection activity and a meaningful hearing before the IRS deprives them of their property.”

Keller v. Comm'r, 568 F.3d 710 (9th Cir. 2009). “26 U.S.C. §§ 6320 (b)(2), 6330(b)(2). Finally, the Office of Appeals retains jurisdiction to consider changes in circumstances.”

Thomas W. Roberts v. Comm'r of Internal Revenue, 329 F.3d 1224 (11th Cir. 2003). “Roberts thereafter filed a petition for lien and/or levy action pursuant to 26 U.S.C. §§ 6320 (c) and/or 6330(d), seeking review of the appeals officer’s determination, after a CDP hearing, that a collection of tax by levy was appropriate.”

Haag v. United States, 589 F.3d 43 (1st Cir. 2009). · cites it 2× “The Haags responded by filing suit against the United States, alleging that they had been deprived of their statutory right to a Collection Due Process (“CDP”) hearing with respect to the tax liens, because the IRS failed properly to notify them of their right to such a hearing…”

MRCA Info. Servs. v. United States, 145 F. Supp. 2d 194 (D. Conn. 2000). · cites it 3× “However, this was not a CDP hearing authorized by 26 U.S.C. § 6320 , as this statute had not been enacted at the time of Learner’s appeal.”

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