U.S. Constit., art. VI, cl. 2; And this: "The form and content of the notice referred to in subsection (a) shall be prescribed by the Secretary [of the Treasury or his delegate]. Such notice shall be valid notwithstanding any other provision of law regarding the form or content of a notice of lien" (see 26 U.S.C.§ 6323(f)(3)). And, from the U.S. Treasury regulations: "(d) [. . . ] (1) In general. —The notice referred to in §301.6323(a)-1 shall be filed on Form 668, 'Notice of Federal Tax Lien under Internal Revenue Laws'. Such notice is valid notwithstanding any other provision of law regarding the form or content of a notice of lien. For example, omission from the notice of lien of a description of the property subject to the lien does not affect the validity thereof even though State law may require that the notice contain a description of the property subject to the lien." See 26 C.F.R. sec. 301.6323(f)-1(d)(1).
See United States v. Rodgers, 461 U.S. 677, 103 S. Ct. 2132, 83-1 U.S. Tax Cas. (CCH) paragr. 9374 (1983) (dicta); see also Brian v. Gugin, 853 F. Supp. 358, 94-1 U.S. Tax Cas. (CCH) paragr. 50,278 (D. Idaho 1994), aff'd, 95-1 U.S. Tax Cas. (CCH) paragr. 50,067 (9th Cir. 1995). The IRS may, however, be required to obtain court permission in the case of bankruptcy; see 11 U.S.C.§ 362. Also, an IRS levy on a principal residence must be approved in writing by a federal district court judge or magistrate. See Internal Revenue Code sections 6334(a)(13)(B) and 6334(e)(1). Section 6334 also provides that certain assets are not subject to an IRS levy, such as certain wearing apparel, fuel, furniture and household effects, certain books and tools of trade of the taxpayer's profession, undelivered mail, the portion of salary, wages, etc., needed to support minor children, and certain other assets.
