U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 64— COLLECTION › Subchapter Subchapter C— Lien for Taxes › Part PART II— LIENS

26 U.S.C. § 6326

Administrative appeal of liens

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(a) In general

In such form and at such time as the Secretary shall prescribe by regulations, any person shall be allowed to appeal to the Secretary after the filing of a notice of a lien under this subchapter on the property or the rights to property of such person for a release of such lien alleging an error in the filing of the notice of such lien.

(b) Certificate of release

If the Secretary determines that the filing of the notice of any lien was erroneous, the Secretary shall expeditiously (and, to the extent practicable, within 14 days after such determination) issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous.

(Added Pub. L. 100–647, title VI, § 6238(a), Nov. 10, 1988, 102 Stat. 3743.)Editorial NotesPrior Provisions

A prior section 6326 was renumbered 6327 of this title.

Statutory Notes and Related SubsidiariesEffective Date

Pub. L. 100–647, title VI, § 6238(d), Nov. 10, 1988, 102 Stat. 3743, provided that: “The amendments made by this section [enacting this section] shall take effect on the date which is 60 days after the date regulations are issued under subsection (b) [set out below].”

Regulations

Pub. L. 100–647, title VI, § 6238(b), Nov. 10, 1988, 102 Stat. 3743, required Secretary of the Treasury or Secretary’s delegate to prescribe regulations necessary to implement administrative appeal provided for in amendment made by subsection (a) [enacting this section] within 180 days after Nov. 10, 1988.

Notes of Decisions
Cited in 9 cases (1 in the last 5 years), 1974–2021 · leading case: Watson v. Chessman, 362 F. Supp. 2d 1190 (S.D. Cal. 2005).
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Watson v. Chessman, 362 F. Supp. 2d 1190 (S.D. Cal. 2005). · cites it 3× “On balance, given the strong policy favoring the collection of taxes without excessive preenforcement judicial interference, the “pay first, litigate later” purpose of the Anti-Injunction Act, and the existence of two adequate alternate remedies ( 26 U.S.C. §§ 6326 &…”
Arlin Geophysical Co. v. United States, 946 F.3d 1234 (10th Cir. 2020). “26 U.S.C. § 6326 . Moreover, enforcement of the lien under § 7403 only occurs after a court has adjudicated all matters therein, id.”
Sollenberger v. Lee, 925 A.2d 883 (Pa. Commw. Ct. 2007). · cites it 3× “” 26 U.S.C. § 6326 (a). Sollenberger now appeals to this court.”
IRS v. Kistler, J., 265 A.3d 824, 2021 PA Super 220 (Pa. Super. Ct. 2021). “26 U.S.C. § 6326 . See also 26 U.S.C. § 6320 (outlining procedure that a taxpayer must follow to seek a hearing before the IRS Independent Office of Appeals to challenge filing of notice of a tax lien).”
People of Cal. ex rel. Ervin v. Dist. Dir., 170 F. Supp. 2d 1040 (E.D. Cal. 2001). · cites it 2× “1460, 501(b) [amending 26 U.S.C. § 6326 ], Federal Register, Vol.”
Allen C. Sande v. United States, 323 F. App'x 812 (11th Cir. 2009). “See 26 U.S.C. §§ 6326 (a), 6330(d); 26 C.F.R.”
NLT Comput. Servs. Corp. v. Capital Comput. Sys., Inc., 755 F.2d 1253 (6th Cir. 1985). “See 26 U.S.C. § 6326 (3); 11 U.S.C. §§ 545 , 724.”
United States v. First Nat'l City Bank, 388 F. Supp. 1044 (S.D.N.Y. 1974). “§ 7402 , which authorizes us to issue orders which “may be necessary or appropriate for the enforcement of the internal revenue laws.”
Barmes v. Internal Revenue Serv., 116 F. Supp. 2d 1007 (S.D. Ind. 2000). “See 26 U.S.C. §§ 6326 , 7403. In this case, the IRS disagreed with the plaintiffs’ returns and sent a proposed assessment on February 21, 1997, against Barbara’s Gift Shop for the first two quarters of 1996.”
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