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respondent assessed.3 Respondent filed notices of Federal tax
lien with the county recorder of Marin County, California,
relating to those assessments. The tax liabilities for 1982 and
1983 remain unpaid.
On February 8, 1995, petitioner filed a chapter 7
bankruptcy. She also filed an adversary complaint in the U.S.
Bankruptcy Court for the Northern District of California, Santa
Rosa Division, in which she sought to be relieved of her joint
and several tax liabilities, and the related tax liens, for 1982
and 1983 under former section 6013(e). The Government filed a
motion for summary judgment, arguing, inter alia, that petitioner
was barred from seeking relief because she had executed a closing
agreement under section 7121 with respect to the Far West
Drilling adjustments. The bankruptcy court granted the
Government’s motion, concluding that petitioner was precluded by
the closing agreement from asserting a claim for relief under
section 6013(e). Petitioner appealed from that judgment to a
Federal District Court. The District Court affirmed the
bankruptcy court’s decision. Hopkins v. United States (In re
Hopkins), 79 AFTR 2d 97-2625, 97-1 USTC par. 50,446 (N.D. Cal.
1997). Petitioner then appealed to the Court of Appeals for the
3The increase in tax for 1982 was the product of both the
adjustment to the partnership deduction that petitioner and Mr.
Hopkins claimed for that year and the recomputation of a certain
NOL carryforward deduction they claimed for 1982.
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