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On January 19, 2005, the Appeals officer sent petitioner a letter
stating in part:
Part of the process of evaluating an offer from a
person who is unemployed is to consider what that
person would earn if they were working. Usually that
is done by looking at previous income history. In your
case, that is problematical because of your history,
but it seems clear that were you to find employment you
would be able to pay the tax liability for 2002. The
fact that you have chosen to go to school rather than
work is not really relevant.
On February 19, 2005, respondent issued petitioner a notice
of determination sustaining the filing of the notice of Federal
tax lien. The notice of determination states that the Appeals
officer verified that the requirements of law and administrative
procedure had been met and that petitioner’s OIC was rejected
because petitioner could fully pay his 2002 tax liability.
Discussion
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person when a demand for
the payment of the person’s liability for taxes has been made and
the person fails to pay those taxes. Such a lien arises when an
assessment is made. Sec. 6322. Section 6323(a) requires the
Secretary to file notice of Federal tax lien if such lien is to
be valid against any purchaser, holder of a security interest,
mechanic’s lienor, or judgment lien creditor. Lindsay v.
Commissioner, T.C. Memo. 2001-285, affd. 56 Fed. Appx. 800 (9th
Cir. 2003).
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Last modified: May 25, 2011