26 U.S.C. § 6320 — Notice and opportunity for hearing upon filing of notice of lien

(a) (1) The Secretary^* must notify in writing the person described in section 6321 that a section 6323 lien notice was filed. (2) The notice must be delivered personally, left at the home or usual business place, or sent by certified or registered mail to the last known address within 5 business days after filing. (3) In simple language it must state the unpaid tax, the right to request a hearing during the 30 days beginning after that 5-day period, available administrative appeals and their procedures, lien-release provisions and procedures, and section 7345’s passport rules for seriously delinquent tax debts under FAST Act section 32101. (b) (1) A person who timely requests a written hearing and states the grounds must receive it from the IRS Independent Office of Appeals. (2) Only one hearing is allowed for the taxable period. (3) Before the first hearing under this section or section 6330, the officer or employee^* must have had no prior involvement with the unpaid tax, unless the taxpayer^* waives this rule. (4) When practicable, this hearing must be combined with a section 6330 hearing. (c) Section 6330(c), (d) except paragraph (3)(B), (e), and (g) apply.