The IRS must deliver an NFTL to taxpayers either by personal delivery (leaving the notice at the taxpayer's dwelling or usual place of business) or by certified or registered mail sent to the taxpayer's last-known address.
The validity and priority of an NFTL are not affected.
6320 NFTL CDP hearing by the 30th day after the fifth business day within the period in which the IRS must give notice of filing.
The request should include a statement explaining why the taxpayer disagrees with the NFTL or levy, and should be filed with the IRS office and address indicated on the CDP notice.
Taxpayers are encouraged to discuss their concerns with the IRS employee involved in the collection action or filing the NFTL before or after requesting the CDP hearing, perhaps resolving some matters before (or without) Appeals' involvement.
It should also address whether the continued existence of the filed NFTL or proposed collection "represents a balance between the need for the efficient collection of taxes and the legitimate concern of the taxpayer that any collection action be no more intrusive than necessary" (Kegs.
An NFTL can cover more than one tax period; the notice covers each tax period listed in the NFTL.