(2)Time and method for notice required under paragraph (1) shall be—
(B) left at the dwelling or usual place of business of such person; or
(C) sent by certified or registered mail to such person’s last known address,
not more than 5 business days after the day of the filing of the notice of lien.
(3)Information included with the notice required under paragraph (1) shall include in simple and nontechnical terms—
(A) the amount of unpaid tax;
(B) the right of the person to request a hearing during the 30-day period beginning on the day after the 5-day period described in paragraph (2);
(C) the administrative appeals available to the taxpayer with respect to such lien and the procedures relating to such appeals;
(D) the provisions of this title and procedures relating to the release of liens on the property; and
(E) the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act.
Refrence Article: https://freemanlaw.com/title-26-irc%C2%A7-6320-notice-and-opportunity-for-hearing-upon-filing-of-notice-of-lien/
