- 10 -
Petitioner further argues that, following personal discharge
in bankruptcy, her underlying tax liabilities did not cease to
exist and were not extinguished by the discharge. Petitioner
argues that her personal discharge in bankruptcy was not an in
rem discharge, and existing Federal tax liens remained in full
force and effect against all assets petitioner owned prior to
filing her bankruptcy petition. Petitioner contends that the
effect of her “discharge is to prevent the IRS from collecting
the unpaid 1986 and 1987 liabilities from assets acquired by the
Petitioner subsequent to the date her bankruptcy petition was
filed.”
V. Analysis Regarding the Amount of Petitioner’s Tax Liabilities
Remaining Unpaid as of July 22, 1998
We agree with petitioner that an assessed lien filing fee is
part of a tax liability. As petitioner notes, costs of the lien
may be included in the amount of the lien under section 6321.
Respondent assessed the lien filing fee and makes no argument
that he would not seek to collect it from petitioner if she had
not received a personal discharge in bankruptcy. This Court has
previously treated assessed collection costs, including lien
filing fees, as a part of the taxpayer’s tax liability. See,
e.g., Sponberg v. Commissioner, T.C. Memo. 2002-177; Hansen v.
Commissioner, T.C. Memo. 1996-158. Consequently, petitioner’s
1987 tax liability was not paid in full as a result of the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011