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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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