Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6326
Administrative appeal of liens
# (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.
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Nearby sections (25 sections)
- 6314 · Receipt for taxes
- 6315 · Payments of estimated income tax
- 6316 · Payment by foreign currency
- 6317 · Payments of Federal unemployment tax for calendar quarter
- 6320 · Notice and opportunity for hearing upon filing of notice of lien
- 6321 · Lien for taxes
- 6322 · Period of lien
- 6323 · Validity and priority against certain persons
- 6324 · Special liens for estate and gift taxes
- 6324A · Special lien for estate tax deferred under section 6166
- 6324B · Special lien for additional estate tax attributable to farm,…
- 6325 · Release of lien or discharge of property
- 6326 · Administrative appeal of liens
- 6327 · Cross references
- 6330 · Notice and opportunity for hearing before levy
- 6331 · Levy and distraint
- 6332 · Surrender of property subject to levy
- 6333 · Production of books
- 6334 · Property exempt from levy
- 6335 · Sale of seized property
- 6336 · Sale of perishable goods
- 6337 · Redemption of property
- 6338 · Certificate of sale; deed of real property
- 6339 · Legal effect of certificate of sale of personal property and…
- 6340 · Records of sale