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petitioner, as one of six surviving children of Alice Criner,
inherited an interest in the Claremore property in 1989 when
Alice Criner died. Consequently, we hold that the Appeals Office
did not abuse its discretion in determining that petitioner owned
an interest in the Claremore property.
b. Respondent’s Decision To Use a Nominee NFTL
Petitioner contends that the filing of a nominee NFTL is
inappropriate when a taxpayer owns only a partial interest in the
property. We disagree. A nominee NFTL lien may be used whenever
legal title to property is held by a third party but equitable
ownership, in whole or in part, resides with the taxpayer. G.M.
Leasing Corp. v. United States, supra. It enables the
Commissioner to perfect a lien under section 6323 on property in
which a taxpayer has an interest that is titled in the name of a
third party. Id.; see also Drye v. United States, 528 U.S. 49
(1999) (holding that a disclaimer by the sole heir of an
intestate decedent did not prevent a Federal tax lien with regard
to the heir’s unpaid tax liabilities from attaching to his
inheritance); Wilkinson v. United States, 770 F. Supp. 1085
8(...continued)
immediately in the decedent’s heirs, subject only to
administration proceedings. The heirs may immediately convey
their interest in such property to another. DeWitt v. Cavender,
878 P.2d 1077 (Okla. Ct. App. 1994); Fessler v. Fariss, 304 P.2d
332, 340 (Okla. 1956); Davis v. Morgan, 95 P.2d 856 (Okla.
1939); see also Okla. Stat. Ann. tit. 84, sec. 213B.2.a. (West
Supp. 2003).
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