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a. Petitioner’s deceased mother owns the Claremore
property;
b. petitioner does not own an equitable or legal interest
in the Claremore property and did not own such an interest when
the disputed NFTL was filed;
c. even if petitioner is deemed to own an interest in the
Claremore property, it is only a partial interest and a nominee
NFTL should only be used when a taxpayer who is not the owner of
record actually owns all of the property in question;
d. respondent was required to consider, but did not
consider, Oklahoma law in reaching his determination that the
filing of a nominee NFTL was appropriate;
e. even if the filing of a nominee NFTL was arguably
appropriate, respondent did not follow the necessary
administrative procedures in order to file a proper nominee NFTL.
We group these arguments in three categories and address
them below.
a. Petitioner’s Interest in the Claremore
Property
The validity of any lien under section 6321 depends in the
first instance on whether the taxpayer owned property or held an
interest in property to which the lien may attach. Sec. 6321.
Section 6321 does not create property rights but merely attaches
federally defined consequences to rights created under State law.
United States v. Natl. Bank of Commerce, supra at 722.
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