-7-
v. Commissioner, 89 T.C. 287, 291 (1987); Vorwald v.
Commissioner, T.C. Memo. 1997-15. Once the Commissioner issues
the notice of levy, the Commissioner "steps into the shoes of the
taxpayer and acquires 'whatever' rights to the property the
taxpayer had." United States v. Bell Credit Union, 860 F.2d 365,
368 (10th Cir. 1988) (quoting United States v. National Bank of
Commerce, 472 U.S. 713, 713 (1985)).
We sustain respondent's determination that petitioner
constructively received, and must include in income, the $26,861
distribution from his IRA in 1995.
To reflect concessions and the foregoing,
Decision will be entered
under Rule 155.
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