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The waiver extended the statutory period to collect the Boyers’
tax liabilities for both years until December 31, 2005.3
On November 24, 1997, respondent inadvertently and
erroneously released the Federal tax lien relating to the 1986
tax liability. Respondent released the lien by filing a Form
668(Z), Certificate of Release of Federal Tax Lien (RFTL), with
the Office of the County Clerk and Recorder, Iroquois County,
Watseka, Illinois. The RFTL stated in part:
that * * * the requirements of section 6325(a) * * *
have been satisfied for the taxes * * * and for all
statutory additions. Therefore, the lien provided by
Code section 6321 for these taxes and additions has
been released. * * *
After the RFTL was filed, the Boyers continued to make
payments under the 1986 installment agreement. Specifically, the
Boyers made installment payments on May 26 and October 5, 1998.
The Boyers also made installment payments under the 1987
installment agreement after the RFTL was filed.
3 Given that the waiver was signed before Dec. 31, 1999,
the Internal Revenue Service Restructuring and Reform Act of
1998, Pub. L. 105-206, sec. 3461(c)(2), 112 Stat. 764, provides
that the expiration of the statutory period, unless suspended,
would occur on Dec. 31, 2002, rather than Dec. 31, 2005.
Nevertheless, because the Boyers timely requested a sec. 6330
hearing before Dec. 31, 2002, the statutory period for collection
of the Boyers’ 1986 and 1987 tax liabilities has been suspended
until the final resolution of these collection issues. See sec.
6330(e). In any event, while the Boyers raised the expiration of
the collection period in the sec. 6330 hearing, petitioner did
not raise it in any pleadings filed with this Court.
Accordingly, it is deemed conceded. See Rule 331(b)(4).
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Last modified: May 25, 2011