§6326 — Administrative appeal of liens
3 cases·2 followed·1 cited—67% support
Statute Text — 26 U.S.C. §6326
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6326-1 Administrative appeal of the erroneous filing of notice of federal tax lien
- Treas. Reg. §Treas. Reg. §301.6326-1(a) In general.
- Treas. Reg. §Treas. Reg. §301.6326-1(b) Appeal alleging an error in the filing of notice of lien.
- Treas. Reg. §Treas. Reg. §301.6326-1(c) Notice of federal tax lien that lists multiple liabilities.
- Treas. Reg. §Treas. Reg. §301.6326-1(d) Procedures for appeal—(1) Manner.
- Treas. Reg. §Treas. Reg. §301.6326-1(e) Proof of full payment.
- Treas. Reg. §Treas. Reg. §301.6326-1(f) Exclusive remedy.
- Treas. Reg. §Treas. Reg. §301.6326-1(g) Effective date.
- Treas. Reg. §Treas. Reg. §301.6326-1(i) §301.6326-1(i)
3 Citing Cases
On July 12, 2019, respondent filed a subsequent certificate ofrelease ofFederal tax lien pursuant to section 6326 in order to clarify that the NFTL had been filed erroneously.
Section 6326 provides: (a) In General.--In such form and at such time as the Secretary [i.e., the IRS] shall prescribe by regulations, any person shall be allowed to appeal to the Secretary [i.e., the IRS] after the filing ofa notice ofa lien under this subchapter [secs.