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Federal income tax deficiencies, we do not have jurisdiction to
determine whether a bankruptcy court has discharged a taxpayer
from an unpaid tax liability. Neilson v. Commissioner, supra at
9; Graham v. Commissioner, 75 T.C. 389, 399 (1980); Bilski v.
Commissioner, T.C. Memo. 1994-55; McAlister v. Commissioner, T.C.
Memo. 1993-166.8
II. Capital Gain in 1994 on the Sale of New Jersey House
Respondent determined that petitioner’s corrected capital
gain on the sale of the New Jersey house was not $76,771 (as
reported on petitioner’s 1994) return but rather $90,888,
computed as follows:
8In contrast to a deficiency proceeding, a lien proceeding
commenced in this Court under sec. 6330(d)(1) “is closely related
to and has everything to do with collection of a taxpayer’s
unpaid liability for a taxable year.” Washington v.
Commissioner, 120 T.C. 114, 120 (2003). Thus, this Court has
jurisdiction in a lien or levy proceeding commenced under sec.
6330(d)(1) to determine whether a bankruptcy court has discharged
the taxpayer from unpaid tax liabilities. Swanson v.
Commissioner, 121 T.C. 111 (2003); Washington v. Commissioner,
supra.
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