Joyce E. Beery - Page 12

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          administrative hearing with regard to the lien.  The record                 
          reflects that respondent complied with these provisions.  We also           
          observe that there is no provision in section 6320 or 6330 that             
          prohibits the Commissioner from filing a Federal tax lien against           
          a person who has pending a claim for relief under section 6015.             
               Consistent with the preceding discussion, and considering              
          the provisions of sections 6320, 6330, and 6015 together, we hold           
          that Congress did not prohibit the Commissioner from filing a               
          Federal tax lien against a taxpayer while such taxpayer has                 
          pending a claim for relief from joint and several liability under           
          section 6015.  Congress did, however, bar the Commissioner from             
          levying on such taxpayer’s property during the prohibited period.           
          Sec. 6015(e)(1)(B)(i).  Respondent conceded the latter point in             
          the notice of determination issued to petitioner.  There being no           
          other issue for consideration, we shall grant respondent’s motion           
          for summary judgment.                                                       
               To reflect the foregoing,                                              
                                             An appropriate order                     
                                        and decision for respondent                   
                                        will be entered.                              












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