- 8 - Federal District Court. Sec. 6330(d). The sole argument on which petitioner continues to rely is that her 1995 and 1996 income tax liabilities were discharged in bankruptcy.3 Specifically, petitioner claims that the chapter 7 bankruptcy discharge relieved her of the 1995 and 1996 income tax liabilities. Respondent contends that petitioner’s 1995 and 1996 income tax liabilities are excepted from discharge by provisions of the Bankruptcy Code. For the reasons discussed below, we conclude that respondent’s determination upholding the Federal tax lien filing must be sustained. Jurisdiction To Decide Dischargeability Issue We have often held in deficiency proceedings under section 6213 that we lack jurisdiction to decide whether a tax liability has been discharged in bankruptcy. See, e.g., Nielson v. Commissioner, 94 T.C. 1, 8-9 (1990); Graham v. Commissioner, 75 T.C. 389 (1980). However, this case is a lien proceeding that arose under sections 6320 and 6330. Recently, we held in Washington v. Commissioner, 120 T.C. 114, 121 (2003), that in such lien proceedings we have jurisdiction to decide whether 3The issue of petitioner’s $4,000 payment in connection with the chapter 13 bankruptcy proceeding is not related to her 1995 and 1996 income tax liabilities and, therefore, is not properly before the Court. In addition, petitioner testified at the Nov. 6, 2002, hearing that respondent had given her transcripts of her accounts for each of the years 1993-96, and she conceded that the transcripts showed the $4,000 payment was applied to her tax liabilities for other years.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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