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Section 6334(c) provides: “Notwithstanding any other law of
the United States * * *, no property or rights to property shall
be exempt from levy other than the property specifically made
exempt by * * * [section 6334(a)]”. Additionally, section
301.6334-1(c), Proced. and Admin. Regs., provides that “No
provision of a State law may exempt property or rights to
property from levy for the collection of any Federal tax.”
Consequently, we reject petitioner’s contention that his section
401(k) retirement account is exempt from levy by operation of a
New Jersey statute.
The existing Federal tax lien that attached to petitioner’s
property when he filed his bankruptcy petition was not
extinguished as a result of his bankruptcy discharge.
Furthermore, no exemption to levy applies in the instant case.
IV. Conclusion
The Appeals officer correctly determined that respondent may
proceed with collection by levy.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011