Neil Rabinowitz - Page 5
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321 (2005), affd. ___ F.3d ___ (1st Cir., Nov. 20, 2006); Goza v.
Commissioner, 114 T.C. 176, 181-182 (2000).
The Commissioner may withdraw a notice of tax lien, if,
relevant here, the withdrawal will facilitate collection, sec.
6323(j)(1)(C), or, with the consent of the parties, the
withdrawal would be in the best interest of the taxpayer and the
United States, sec. 6323(j)(1)(D). Essentially, petitioner’s
argument is that he is an unemployed insurance agent who has been
unable to obtain employment because of the filing of the Federal
tax lien and the public awareness of his financial situation.
Petitioner’s argument is based on a misconception. A tax
lien arises at the time the assessment is made. Secs. 6321 and
6322. The notice of tax lien protects the Government’s interest
as a creditor against other creditors. See sec. 6323. But, even
if a notice of tax lien was not filed, the liability still
exists. To the extent that petitioner argues that withdrawal of
the notice of tax lien would improve his credit, this argument is
wrong. Petitioner would still be required, if requested, to
disclose the liabilities. Lurking beneath petitioner’s argument
is the suspicion that petitioner seeks to mislead third parties
as to his true financial situation by having the notice
withdrawn. While this may be in petitioner’s best interest, we
have difficulty in finding that the interest of the United States
is served by such a legerdemain. We do not find that the refusal
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