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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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Last modified: May 25, 2011