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authorizes the Court to enjoin any “such levy or proceeding” made
or begun during the prohibited period.
We find no support in section 6015 for petitioner’s position
in this case. As previously mentioned, section 6015(e)(1)(B)(i)
bars the Commissioner (during the prohibited period) from making
or bringing a “levy or proceeding in court” against an individual
making an election under section 6015. The provision does not
expressly prohibit the Commissioner from filing a Federal tax
lien against such an individual. Considering that section
6015(e)(1)(B)(i) specifically precludes the Commissioner from
proceeding with a levy against an individual claiming relief
under section 6015, we think that same provision would have
included express language barring the Commissioner from filing a
Federal tax lien against such an individual if Congress intended
to prohibit such actions.7
In addition, we see no indication that the term “proceeding
6(...continued)
the prohibition under clause (i) is in force may be
enjoined by a proceeding in the proper court, including
the Tax Court. The Tax Court shall have no
jurisdiction under this subparagraph to enjoin any
action or proceeding unless a timely petition has been
filed under subparagraph (A) and then only in respect
of the amount of the assessment to which the election
under subsection (b) or (c) relates.
7 See Trent v. Commissioner, T.C. Memo. 2002-285 (holding
that the Commissioner was not barred by sec. 6330(e)(1)(B) from
offsetting the taxpayer’s overpayments for later years against an
earlier tax liability for which the taxpayer had claimed relief
under sec. 6015).
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Last modified: May 25, 2011