- 29 -
After the Court of Appeals decided Adler v. Commissioner,
supra, respondent had a 45-day period to petition the Court of
Appeals for rehearing or rehearing en banc, see Fed. R. App. P.
35(c), 40(a), and a 90-day period to petition the Supreme Court
to file a petition for a writ of certiorari, see 28 U.S.C. sec.
2101(c)(1994). On September 10, 1996, the Solicitor General
decided that a petition for a writ of certiorari would not be
filed in Adler v. Commissioner, supra.
We think that by the end of September 1996, respondent
should have concluded that the decision of the Court of Appeals
in Adler would control the disposition of the present case and
respondent should have terminated collection against petitioners.
Nevertheless, on October 22, 1996, respondent filed a notice of
Federal tax lien in the county of petitioners' residence.
Moreover, by notice dated December 25, 1996, a date more than a
month after the Court of Appeals had reversed our Decision in the
present case, respondent reminded petitioners that their next
payment pursuant to the installment payment agreement was due on
January 8, 1997. During this period, petitioners incurred costs
in trying to persuade respondent to terminate collection that
should have terminated earlier.
17(...continued)
Commissioner, 931 F.2d 1044 (5th Cir. 1991); Keasler v. United
States, 766 F.2d 1227 (8th Cir. 1985).
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