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NFTL [Notice of Federal Tax Lien] in California. The
Service’s position is that the NFTL filed prior to the
bankruptcy is still enforceable against exempt assets
in a chapter 7 bankruptcy. * * * The taxpayer’s
attorney’s primary position is that the NFTL’s filed by
the Service have not been perfected to be enforceable
against the interest in the Pension Plan located in
California. His understanding is that under California
law, which is where the pension plan is located, it was
necessary for the service to file prepetition a Notice
of Federal Tax Lien with the California [Secretary] of
State.
Hsieh also noted that there were unpaid assessments of tax
liabilities, that the assessments were made within the period of
limitations, and that notice and demand for payment were made and
there was a neglect or refusal to pay.
In the petition in this case, filed November 9, 2001,
petitioner alleged that he was a resident of Florida during 1991,
1992, 1993, 1994, and at the time petitioner’s income tax returns
were filed for those years. The petition alleged that petitioner
resided in California at the time that the petition was filed,
but was silent as to other time periods. In support of the
allegations that respondent’s liens were not valid because they
had not been filed in California, the petition alleged:
(f) At all times material herein, Petitioner has
been, and now is, a member of a pension plan set up by
the Director’s Guild of America - Producer. From prior
to 1996, to the present time, the administrative
offices of said plan have been, and now are, located in
Los Angeles, California. The plan is administered in
Los Angeles, California. All of the activities of said
plan are carried on in the City of Los Angeles, except
to the extent that any members of the plan may be a
resident outside of the City of Los Angeles.
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