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and you did not keep copies after seven years.
Systemic records show that the IRS filed these returns
as substitute for returns, based on information
documents received. Nonetheless, it was agreed upon at
our conference that the liabilities for your 1040 for
198712, 198912, and 199112 [Federal income tax
liabilities for 1987, 1989, and 1991] might be
dischargeable.
After further research it has been determined that
notwithstanding the fact that your income taxes may be
dischargeable, the Service’s liens survive the
bankruptcy. * * * Furthermore, Section 522(C)(2)(B)
expressly provides that exempt property remains subject
to properly filed tax liens even though the underlying
tax claims may have been discharged. * * *
The debtor’s schedules indicate there is a 401K plan
with, Unitex Textile, to which the Service’s liens
would attach. * * *
In response to the notice of determination, petitioner filed
the petition in the instant case with respect to the 1987, 1989,
and 1991 tax years.
On September 22, 2003, respondent filed a Motion to Dismiss
for Lack of Jurisdiction and to Strike as to Taxable Year 1987.
On September 22, 2003, the Court granted respondent’s motion.
OPINION
I. General Rules
Section 6331(a) authorizes the Commissioner to levy against
property and property rights where a taxpayer liable for taxes
fails to pay them within 10 days after notice and demand for
payment is made. Section 6331(d) requires the Secretary to send
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