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On Apr. 17, 2003, R issued to P a Notice of
Determination Concerning Collection Action(s). In the
notice, R conceded that it was improper to propose to
levy on P’s property prior to a final determination
regarding her claims for relief under sec. 6015, I.R.C.
On the other hand, R determined that filing the notice
of Federal tax lien with regard to P’s tax liabilities
for 1989 to 1994 was appropriate despite her pending
claims for relief under sec. 6015, I.R.C.
P filed a timely petition for lien or levy action
under secs. 6320 and 6330, I.R.C., challenging R’s
notice of determination on the ground that R was barred
from filing a Federal tax lien against P prior to the
entry of a final determination respecting her claims
for relief under sec. 6015, I.R.C. R filed a motion
for summary judgment. P filed an objection to R’s
motion.
Held: R was not barred under secs. 6015, 6320, or
6330, I.R.C., from filing a Federal tax lien against P
prior to the entry of a final determination respecting
P’s claims for relief from joint and several liability
under sec. 6015, I.R.C. Held, further, R’s motion for
summary judgment will be granted.
Joyce E. Beery, pro se.
Glenn P. Thomas and Dennis R. Onnen, for respondent.
OPINION
DAWSON, Judge: These cases were assigned to Chief Special
Trial Judge Peter J. Panuthos, pursuant to the provisions of
section 7443A(b)(4) and Rules 180, 181, and 182.1 The Court
1 Section references are to the Internal Revenue Code, as
amended. Rule references are to the Tax Court Rules of Practice
and Procedure.
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Last modified: May 25, 2011