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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.
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