§6320. Notice and opportunity for hearing upon filing of notice of lien — Inbound Citations

Citations to 26 U.S.C. § 6320 as a whole

• 26 U.S.C. § 6330(c)(4)(A)(i)

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  (i) the issue was raised and considered at a previous hearing under section 6320 or in any other previous administrative or judicial proceeding; and
• 26 U.S.C. § 6330(g)

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  (g) Notwithstanding any other provision of this section, if the Secretary determines that any portion of a request for a hearing under this section or section 6320 meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A), then the Secretary may treat such portion as if it were never submitted and such portion shall not be subject to any further administrative or judicial review.
• 26 U.S.C. § 6702(b)(2)(B)(i)(I)

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  (I) section 6320 (relating to notice and opportunity for hearing upon filing of notice of lien), or
• 26 U.S.C. § 7345(b)(1)(C)(i)

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  (i) a notice of lien has been filed pursuant to section 6323 and the administrative rights under section 6320 with respect to such filing have been exhausted or have lapsed, or
• 26 U.S.C. § 7443A(b)(4)

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  (4) any proceeding under section 6320 or 6330,
• 26 U.S.C. § 7482(b)(1)(G)

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  (G) in the case of a petition under section 6320 or 6330—

  (i) the legal residence of the petitioner if the petitioner is an individual, and

  (ii) the principal place of business or principal office or agency if the petitioner is an entity other than an individual.
• 26 U.S.C. § 7803(d)(1)(A)(iii)

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  (iii) required procedures under section 6320 upon the filing of a notice of a lien;