26 U.S.C. § 6326 — Administrative appeal of liens
submitted 38 years ago by Pub. L. 100-647 to r/title-26-INTERNAL-REVENUE-CODE · 123 words · no verdicts yet
A person may appeal a filed tax-lien notice to the Secretary by claiming that the notice was filed in error. If the Secretary agrees, the Secretary must promptly issue a release certificate stating that the filing was erroneous.
(a) Appeal. In the form and at the time set by regulation, anyone may appeal to the Secretary* after a lien notice is filed on that person’s property or property rights. The appeal may ask for release of the lien and allege that the notice was filed in error.
(b) Release certificate. If the Secretary finds the filing was erroneous, the Secretary must promptly issue a release certificate, to the extent practicable within 14 days after the finding. The certificate must state that the filing was erroneous.
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.
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.
Source credit: (Added Pub. L. 100–647, title VI, § 6238(a), Nov. 10, 1988, 102 Stat. 3743.)
- 1988Enacted · Pub. L. 100-647 · 102 Stat. 3743
A history note hasn’t been published yet. The record shows enactment by Pub. L. 100-647 on 1988-11-10.
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