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Title 26, Internal Revenue CodeRelease 119-110

§6320 Notice and Opportunity for Hearing Upon Filing of Notice of Lien

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter C — Lien for Taxes › PART I — DUE PROCESS FOR LIENS › § 6320

Last updated Sep 22, 2026|Official source

Summary

The IRS must tell a person in writing when it files a tax lien against them. The notice must be given within 5 business days after the lien is filed. It can be delivered in person, left at the person’s home or usual workplace, or sent by certified or registered mail to the person’s last known address. The notice must use plain language and say the amount owed, explain how to ask for a hearing, outline available appeals and lien-release procedures, and warn that very overdue tax debts can lead to passport denial, revocation, or limits under the FAST Act. If the person asks for a hearing in writing and says why, the IRS Independent Office of Appeals will hold the hearing. There is only one hearing per tax period. The hearing is run by someone who had no prior role in the tax case unless the person agrees otherwise. The hearing should be coordinated with related collection hearings when possible, and parts (c), (d) (except paragraph (3)(B)), (e), and (g) of section 6330 apply.

Full Legal Text

Title 26, §6320

Internal Revenue Code, Source: USLM XML via OLRC

(a)Requirement of notice
(1)In general
The Secretary shall notify in writing the person described in section 6321 of the filing of a notice of lien under section 6323.
(2)Time and method for notice
The notice required under paragraph (1) shall be—
(A)given in person;
(B)left at the dwelling or usual place of business of such person; or
(C)sent by certified or registered mail to such person’s last known address,
not more than 5 business days after the day of the filing of the notice of lien.
(3)Information included with notice
The notice required under paragraph (1) shall include in simple and nontechnical terms—
(A)the amount of unpaid tax;
(B)the right of the person to request a hearing during the 30-day period beginning on the day after the 5-day period described in paragraph (2);
(C)the administrative appeals available to the taxpayer with respect to such lien and the procedures relating to such appeals;
(D)the provisions of this title and procedures relating to the release of liens on property; and
(E)the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act.
(b)Right to fair hearing
(1)In general
If the person requests a hearing in writing under subsection (a)(3)(B) and states the grounds for the requested hearing, such hearing shall be held by the Internal Revenue Service Independent Office of Appeals.
(2)One hearing per period
A person shall be entitled to only one hearing under this section with respect to the taxable period to which the unpaid tax specified in subsection (a)(3)(A) relates.
(3)Impartial officer
The hearing under this subsection shall be conducted by an officer or employee who has had no prior involvement with respect to the unpaid tax specified in subsection (a)(3)(A) before the first hearing under this section or section 6330. A taxpayer may waive the requirement of this paragraph.
(4)Coordination with section 6330
To the extent practicable, a hearing under this section shall be held in conjunction with a hearing under section 6330.
(c)Conduct of hearing; review; suspensions
For purposes of this section, subsections (c), (d) (other than paragraph (3)(B) thereof), (e), and (g) of section 6330 shall apply.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

section 32101 of the FAST Act, referred to in subsec. (a)(3)(E), is section 32101 of Pub. L. 114–94, which enacted section 7345 of this title and section 2714a of Title 22, Foreign Relations and Intercourse, and amended this section and section 6103, 6331, and 7508 of this title.

Amendments

2019—Subsec. (b)(1). Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. 2015—Subsec. (a)(3)(E). Pub. L. 114–94 added subpar. (E). Subsec. (c). Pub. L. 114–113 substituted “(3)(B)” for “(2)(B)”. 2006—Subsec. (b)(1). Pub. L. 109–432, § 407(c)(1), substituted “in writing under subsection (a)(3)(B) and states the grounds for the requested hearing” for “under subsection (a)(3)(B)”. Subsec. (c). Pub. L. 109–432, § 407(c)(2), substituted “(e), and (g)” for “and (e)”.

Statutory Notes and Related Subsidiaries

Effective Date

of 2006 Amendment Pub. L. 109–432, div. A, title IV, § 407(f), Dec. 20, 2006, 120 Stat. 2962, provided that: “The

Amendments

made by this section [amending this section and section 6330, 6702, and 7122 of this title] shall apply to submissions made and issues raised after the date on which the Secretary first prescribes a list under section 6702(c) of the Internal Revenue Code of 1986, as amended by subsection (a) [list prescribed Mar. 16, 2007, see I.R.S. Notice 2007–30, 2007–14, I.R.B. 883].”

Effective Date

Pub. L. 105–206, title III, § 3401(d), July 22, 1998, 112 Stat. 750, provided that: “The

Amendments

made by this section [enacting this section and section 6330 of this title and amending section 7443A of this title] shall apply to collection actions initiated after the date which is 180 days after the date of the enactment of this Act [July 22, 1998].”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6320

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110