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On March 13, 2002, the Court received from respondent a
Motion for Judgment on the Pleadings, which was recharacterized
as a Motion for Summary Judgement and filed on that date. In
that motion, respondent pointed out that the pension plan was
personal property of the taxpayer and:
11. The situs of personal property is where the
person resides not where the bank account, stock
account or certificate, paintings or administrator of a
pension fund is located. 26 U.S.C. sec. 6323(f)(2)(B)
provides that personal property, whether tangible or
intangible, is situated at the residence of the
taxpayer at the time the notice of lien is filed.
In opposition to respondent’s motion, petitioner asserted:
Section 6323(f)(2) provides that in the case of
personal property, the residence of the taxpayer at the
time the notice is filed is deemed to be the location
of the personal property.
These statutes raise the issue of whether the
Petitioner was a resident of Broward County on July 25,
1996.
Thus, there are two significant issues which need
to be determined before summary judgment can be granted
to Respondent. The first is whether the filing in
Broward County Court was a proper filing and the second
is whether the Petitioner was a resident of that county
on July 25, 1996.
There is, of course, the issue as to what property
would a properly filed Notice of Federal Tax Lien
attach. What would be the dollar amount of the Pension
Plan to which a lien would attach? For this, recourse
must be had to appropriate law, whether federal or
state, which is non-bankruptcy law.
Attached to petitioner’s objection to respondent’s motion was an
affidavit of petitioner dated April 10, 2002, in which he stated
that he first rented an apartment in California in August 1995,
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