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bankruptcy’s estate is unavailable to the creditors of the
debtor, including the IRS, after a bankruptcy discharge, unless
the creditor filed a valid lien prior to the commencement of the
bankruptcy case.
Respondent acknowledges:
The validity of the lien filings depends upon
whether Florida was petitioner’s “residence” within the
meaning of 26 U.S.C. sec. 6323(f)(2) on the date the
liens were filed. While a person can have more than
one residence, the question is where creditors would
believe he resided. Urban Industries, Inc. of Kentucky
v. Thevis, 670 F.2d 981, 986 (11th Cir. 1982). * * *
The determination of petitioner’s residence for this purpose is a
question of fact. If we find as a fact that petitioner was not a
resident of Florida on July 25, 1996, we need not deal with
additional issues.
For reasons discussed below, we conclude that petitioner was
a resident of Florida at the time that the liens were filed. As
a result, we address the legal arguments concerning whether the
liens were filed at the appropriate place in Florida and whether
we should determine the amount of petitioner’s pension that is
subject to levy.
Petitioner’s Residence in 1996
Petitioner argues that the burden of proof has shifted to
respondent under section 7491 because petitioner produced
credible evidence that he was a resident of California in 1996.
Respondent argues that petitioner bears the burden of proof and
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