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In December 2002, the IlLS sent them a Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320, which they requested. To secure the government's interest in the individual's real or personal property until after the final payment has been made, the IRS may file a Notice of Federal Tax Lien. The IRS may file a Notice of Federal Tax Lien during the offer investigation (8(0)); and |
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