124 T.C. No. 5
UNITED STATES TAX COURT
WILLIAM J. MCCORKLE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1433-03L. Filed February 24, 2005.
R’s Appeals Office determined that R was warranted
in filing a notice of Federal tax lien (NFTL) against P
with respect to his 1996 Federal income tax liability.
P assigns error on the grounds that R erroneously
refunded his $2 million remittance for 1996 to the U.S.
Marshals Service pursuant to a forfeiture order issued
under 18 U.S.C. sec. 982 (2000) by the District Court
in an unrelated, non-tax criminal case. R and P have
both moved for summary judgment.
1. Held: R was dutybound to comply with the
forfeiture order, which is not subject to collateral
attack in this court.
2. Held, further, R had no duty to defend against
the forfeiture order.
3. Held, further, the Appeals Office did not err
in determining that R was warranted in filing the NFTL;
therefore, R’s motion for summary judgment will be
granted and P’s will be denied.
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