- 27 -
had been met. The Appeals officer also determined that the
filing of the tax lien balanced the need for efficient collection
of taxes with petitioner’s legitimate concerns that any
collection action be no more intrusive than necessary. Although
this case does not involve a jeopardy assessment under section
6861, respondent’s security interest in petitioner’s property
will be jeopardized if respondent’s security interest is
subordinated to those of other creditors, such as the party or
parties involved in the foreclosure litigation with respect to
petitioner’s condominium against which respondent filed the NFTL.
See sec. 6323(a); Lindsay v. Commissioner, T.C. Memo. 2001-285;
see also Iannone v. Commissioner, 122 T.C. at 293 (Federal tax
liens are not extinguished by personal discharge in bankruptcy).
Petitioner’s latest status report indicates petitioner is
working with a revenue officer to attempt to reach agreement with
respondent on his outstanding tax liabilities. If that is so, we
commend respondent for displaying extraordinary patience and
forbearance in attempting to continue to work with petitioner.
See, e.g., Montgomery v. Commissioner, 122 T.C. at 10 (the
substantive and procedural protections contained in sections 6320
and 6330 reflect congressional intent that the Commissioner
collect the correct amount of tax, and do so by observing all
applicable laws and administrative procedures).
In the meantime, we have sustained respondent’s lien;
Page: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 NextLast modified: May 25, 2011