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in court” as set forth in section 6015(e)(1)(B)(i) was intended
to refer to the filing of a Federal tax lien. In short, the
plain and ordinary meaning of the term “proceeding in court”
suggests the filing of a formal lawsuit or complaint by the
Government against an individual as opposed to the more informal
administrative procedures employed by the Commissioner in the
filing of a Federal tax lien.8 See, e.g., 2 Administration,
Internal Revenue Manual (CCH), sec. 5.12.1.14.1, at 16,829.
Thus, we hold that respondent was not prohibited from filing the
Federal tax lien in dispute under section 6015.
Inasmuch as the petition in this case was filed as a
petition for lien or levy action, we must also consider whether
sections 6320 and 6330 barred respondent from filing the Federal
tax lien against petitioner. Sections 6320 and 6323 authorize
the Commissioner to file a notice of Federal tax lien before
notifying the taxpayer of his or her right to request an
8 Respondent has adopted the following definition of the
term “proceeding in court”. Sec. 1.6015-7(c)(4)(ii), Income Tax
Regs., provides:
(ii) Proceedings in court. For purposes of this
paragraph (c), proceedings in court means suits filed
by the United States for the collection of Federal tax.
Proceedings in court does not refer to the filing of
pleadings and claims and other participation by the
Internal Revenue Service or the United States in suits
not filed by the United States, including Tax Court
cases, refund suits, and bankruptcy cases.
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Last modified: May 25, 2011