Nita B. Leissner - Page 9

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               Respondent argues that no portion of petitioner’s tax                  
          liability for 1986 or 1987 remained unpaid as of July 22, 1998.             
          Respondent contends that the 1987 tax liability was fully paid as           
          of July 22, 1998, as a result of the aforementioned application             
          of $11,270.42 from the Merrill Lynch account to the 1987 tax                
          liability.  Respondent also contends that petitioner’s tax                  
          liabilities, including the outstanding 1986 tax liability, were             
          rendered uncollectible by petitioner’s bankruptcy discharge.                
               Petitioner contends that a portion of her tax liability for            
          both 1986 and 1987 remained unpaid as of July 22, 1998.                     
          Petitioner argues that she is therefore entitled to a refund of             
          the amount levied from the Merrill Lynch account and applied to             
          her 1986 and 1987 liabilities.                                              
               Petitioner argues that the lien filing fee, which remained             
          unpaid for 1987 as of July 22, 1998, should be considered part of           
          her 1987 tax liability so that a portion of her 1987 tax                    
          liability remained unpaid as of July 22, 1998.  Petitioner argues           
          that considering the lien filing fee as part of the tax liability           
          is consistent with section 6321, which provides:                            
               SEC. 6321.  LIEN FOR TAXES.                                            
                    If any person liable to pay any tax neglects or                   
               refuses to pay the same after demand, the amount                       
               (including any interest, additional amount, addition to                
               tax, or assessable penalty, together with any costs                    
               that may accrue in addition thereto) shall be a lien in                
               favor of the United States upon all property and rights                
               to property, whether real or personal, belonging to                    
               such person.                                                           





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