Chapter 7 – Notice of Federal Tax Lien                   Table of Contents

Background Information                                                               7-1

Source of An Assessment                                                              7-1

Appointment of Assessment Officers –                                      7-3

“IT’S THE LAW”

Laws Effecting The Notice of Federal Tax                                  7-4

Lien Requirements of Notice

Lack of a Procedurally Correct Assessment                              7-9

Kind of Tax Assessed                                                                    7-11

Estimated Income Tax                                                                  7-11

Procedural Administrative Steps to Obtaining                        7-14

A Release

Application of Taxpayer Assistance Order -                             7-15

*OPTIONAL*

Further Considerations                                                                7-16