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Administrative appeal of liens-26 USC § 6326

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  • Michael
    ... When did 6343[j] exist, prior to your search? I checked Title 26 from between 1988 to date, and there was no such 6343[j]. You are correct. I went in my
    Message 1 of 2 , Jun 14, 2012
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      --- In tips_and_tricks@yahoogroups.com, "Legalbear" <bear@...> wrote:
      >
      > I just went looking for 26 USC § 6343(j) on withdraw the
      > Lien and notify the creditors and it's gone. Currently, §
      > 6343 deals entirely with releasing levies.

      When did 6343[j] exist, prior to your search?
      I checked Title 26 from between 1988 to date,
      and there was no such 6343[j].

      You are correct. I went in my Lien Thumper package to check whether I remembered the statute correctly because I noticed the same thing. Sure enough; at 26 USC § 6323(j) is what I remembered:

      (j) Withdrawal of notice in certain circumstances

      (1) In general
      The Secretary may withdraw a notice of a lien filed under this section and this chapter shall be applied as if the withdrawn notice had not been filed, if the Secretary determines that—
      (A) the filing of such notice was premature or otherwise not in accordance with administrative procedures of the Secretary,
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