- 6 -
in that petitioners had failed to appear for two scheduled
hearings.
On February 11, 2002, petitioners filed their petition in
the present case. The petition alleged: (1) That petitioners’
1991 liabilities had been discharged in the bankruptcy
proceeding; (2) that the amount of the 1991 liabilities asserted
by respondent was incorrect; and (3) that contrary to the
determination letter, petitioners and their representative had
called the settlement officer to request that the hearings be
rescheduled. At trial, petitioners further argued that the lien
should be released because the 1991 liabilities had been paid.
OPINION
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person when a demand for
payment of that person’s taxes has been made and the person fails
to pay those taxes. Such a lien arises when an assessment is
made. Sec. 6322. Section 6323(a) requires the Secretary to file
a notice of Federal tax lien if the lien is to be valid against
any purchaser, holder of a security interest, mechanic’s lienor,
or judgment lien creditor. Lindsay v. Commissioner, T.C. Memo.
2001-285, affd. 56 Fed. Appx. 800 (9th Cir. 2003).
Section 6320 provides that the Secretary shall furnish the
person described in section 6321 with written notice of the
filing of a notice of lien under section 6323. The notice
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011