Internal Revenue Manual

https://www.irs.gov/irm

Part 5. Collecting Process

https://www.irs.gov/irm/part5

IRM requirements for NFTL:

https://www.irs.gov/irm/part5/irm_05-017-002 find “5.17.2.3”

(NOW BINDING ON IRS per RRA98)

5.17.2.3 (01-08-2016)

Filing Notice of the Federal Tax Lien

The federal tax lien arises 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:

http://www.supremelaw.org/stat/112/RRA98.pdf

This Act rendered the IRM enforceable: IRS employees can

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

See section 1203(b)(6) in the RRA98.

More IRM requirements for NFTL:

https://www.irs.gov/irm/part5/irm_05-012-001 find “5.12.1.3”

Part 5. Collecting Process

Chapter 12. Federal Tax Liens

Section 1. Lien Program Overview

5.12.1.3 (10-14-2013)

Creation and Duration

1. A Federal Tax Lien is created by the statute IRC § 6321

which is why it is said to be created by operation of law.

It attaches to a taxpayer's current and future property and

rights to property for the amount of the liability.

This is the "statutory" lien. The following must occur for

the statutory lien to arise by operation of law:

A. An assessment must have been made.

B. Notice and demand for payment must have been made.

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NOTE:

"A. An assessment must have been made."

“B. Notice and demand for payment must have been made.”

"Assessment Date"

An amended NFTL document is required. The life of the NFTL is directly related to this date. The last day for refiling is computed within the ALS using the assessment date. If the assessment date is incorrect, the last day for refiling will be computed incorrectly. Amend the NFTL to correct the assessment date. If the NFTL self-releases, the self-release must be revoked. Revocation and filing a new NFTL is required to reestablish priority. Do not prepare a not to be filed NFTL. Do not issue a new CDP notice.

Here's the specific statute which requires

a prior assessment to have been made,

BEFORE a lien can be imposed under IRC 6321:

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

Here is the statute defining the method of assessment:

http://www.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://www.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:

https://www.irs.gov/irm/part5/irm_05-011-001 find “5.11.1.3.2”

5.11.1.3.2 (08-01-2014)

Required Notices

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

· Notice and demand

· Notice of intent to levy, and

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

2. The notice and demand required by IRC 6331(a) 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. The taxpayer has 10 days to pay the amount that is owed. If the taxpayer neglects or refuses to pay the amount due, a Federal tax lien arises.

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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

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