- 9 -
affg. in part and vacating in part 17 B.T.A. 1376 (1926);6 Baker
v. Commissioner, 24 T.C. 1021, 1025 (1955); Miller v.
Commissioner, 23 T.C. 565, 569 (1954), affd. 231 F.2d 8 (5th Cir.
1956);7 Foulds v. Commissioner, T.C. Memo. 1989-29; Urwyler v.
United States, 77 AFTR 2d 96-794, 96-1 USTC par. 50,052 (E.D.
Cal. 1996). The plain language of section 6325(f)(1)(A) and of
the RFTL itself clearly shows that the release extinguishes the
tax lien, not the tax liability. Baker v. Commissioner, supra;
Miller v. Commissioner, supra. The underlying tax liability is
not extinguished when a lien is released. The underlying tax
liability remains until the tax is paid in full or the statutory
6 In Angier Corp. v. Commissioner, 50 F.2d 887 (1st Cir.
1931), affg. in part and vacating in part 17 B.T.A. 1376 (1926),
the applicable statute was sec. 613(d), I.R.C. 1928, which
provided:
SEC. 613. LIEN FOR TAXES.
(d) A certificate of release or of partial discharge
issued under this section shall be held conclusive that the
lien upon the property covered by the certificate is
extinguished.
7 In Baker v. Commissioner, 24 T.C. 1021 (1955), and Miller
v. Commissioner, 23 T.C. 565 (1954), affd. 231 F.2d 8 (5th Cir.
1956), the applicable statute was sec. 3675, I.R.C. 1939, which
provided:
SEC. 3675. EFFECT OF CERTIFICATES OF RELEASE OR PARTIAL
DISCHARGE.
A certificate of release or of partial discharge
issued under this subchapter shall be held conclusive
that the lien upon the property covered by the
certificate is extinguished.
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