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to levy will be sustained with respect to the exempt
property listed in your bankruptcy case number 97-
27076.
An attachment to the notice of determination, “Attachment -
Letter 3193, Notice of Determination”, in pertinent part, states:
IRC 6321 provides a statutory lien when a taxpayer
neglects or refuses to pay a tax liability after notice
and demand. Transcripts of your account show that the
IRS issued a first notice July 19, 1991 and a fourth
notice December 16, 1991 on your 1040 198712 [Federal
income tax liability for the 1987 tax year], a first
notice April 26, 1993 and a fourth notice May 17, 1993
on your 1040 198912 [Federal income tax liability for
the 1989 tax year], a first notice May 16, 1994 and a
fourth notice June 6, 1994 on your 1040 199112 [Federal
income tax liability for the 1991 tax year]. The
latest transcript in the file indicates the only
periods remaining open are the 198912 [the 1989 tax
year] and 199112 [the 1991 tax year] * * *.
* * * * * * *
A formal conference was held on July 9, 2002 and you
challenged the existence of the liability, and
appropriateness of the levy action by Compliance. It
was determined that the bankruptcy may have discharged
the 1040 [Federal income tax] liabilities for 198712,
198912, and 199112 [the 1987, 1989, and 1991 tax
years]. However, there was exempt property listed in
the amount of $41,500 in Schedule C of your voluntary
[bankruptcy] petition and you were advised that further
research was necessary to determine if our federal tax
lien attaches to that exempt property for purposes of
levy action. * * *
* * * * * * *
You filed a Chapter 7 Bankruptcy Petition on June 16,
1997, bearing case number 97-27076 listing all years
from * * * [1987] through * * * [1993]. You further
stated the IRS never objected to discharge for any
reason. Discharge for all years was granted by Order
dated September 29, 1997. There was also some
indication that the 1040 198912 and 1991[1]2 [Forms
1040 for the 1989 and 1991 tax years] were not filed
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