Internal Revenue Manual

http://www.irs.gov/irm/index.html

Part 5. Collecting Process

http://www.irs.gov/irm/part5/index.html

IRM requirements for NFTL:

http://www.irs.gov/irm/part5/ch17s02.html (NOW BINDING ON IRS per RRA98)

5.17.2.3 (10-31-2000)

Filing Notice of the Federal Tax Lien

The federal tax lien arises (and is perfected) when

the Service meets the requirements of IRC 6321,

i.e., an assessment and a notice and demand for payment.

“RRA98” means the IRS Restructuring and Reform Act of 1998.

This Act rendered the IRM enforceable: IRS employees can

now be disciplined, or terminated, for violating the IRM.

More IRM requirements for NFTL:

http://www.irs.gov/irm/part5/ch12s02.html

Part 5. Collecting Process

Chapter 12. Federal Tax Liens

Section 2. Lien Filing Requirements

5.12.2.2 (05-20-2005)

Creation and Duration

A Federal Tax Lien (FTL) is created by statute and

attaches to a taxpayer's property and rights to property

for the amount of the liability. This is the "statutory"

or "silent" FTL. Requirements for creating a FTL are contained

in IRC 6321. The following must occur for the FTL to arise:

An assessment must have been made.

A demand for payment must have been made.

[/excerpt]

NOTE: "A. An assessment must have been made."

"Assessment Date"

"A corrected NFTL document is required. The life of the NFTL is directly related to this date. The last day for refining [sic] is computed within ALS based on the assessment date. If the assessment date is incorrect, the last day for refiling will be computed incorrectly. Do not file a dummy lien."

Here's the specific statute which requires

a prior assessment to have been made,

BEFORE a lien can be imposed under IRC 6321:

http://www4.law.cornell.edu/uscode/26/6322.html

Here is the statute defining the method of assessment:

http://www4.law.cornell.edu/uscode/26/6203.html

Here is the regulation governing "Method of assessment":

http://www.supremelaw.org/cfr/26/26cfr301.6203-1.htm

Here is the authority REQUIRING assessment

by the Secretary (i.e. Secretary of the Treasury

or his delegate):

http://www4.law.cornell.edu/uscode/26/6201.html

"The Secretary is authorized and required to make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this title, or accruing under any former internal revenue law, which have not been duly paid by stamp at the time and in the manner provided by law."

NOTE: Secretary is authorized and REQUIRED to make ... assessments ....

Here is the key court case which held that all assessments

must be signed by an Assessment Officer:

http://www.supremelaw.org/decs/brafman/

IRM requirements for IRS Levies:

http://www.irs.gov/irm/part5/ch11s01.html

5.11.1.2.1 (07-01-2004)

Required Notices

Before property can be levied, the taxpayer must be given a

Notice and demand

Notice of intention to levy, and

Notice of a right to a Collection Due Process (CDP) hearing

2. The notice and demand must be left at the taxpayer's home or business, or mailed to the taxpayer's last known address. This is normally taken care of by a master file notice mailed shortly after there is an assessment. This is commonly referred to as the first notice.

[/excerpt]

Sincerely yours,

/s/ Paul Andrew Mitchell, B.A., M.S.

Private Attorney General, Criminal Investigator and

Federal Witness: 18 U.S.C. 1510, 1512-13, 1964(a)

http://www.supremelaw.org/decs/agency/private.attorney.general.htm

http://www.supremelaw.org/index.htm

http://www.supremelaw.org/support.policy.htm

http://www.supremelaw.org/guidelines.htm

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