William J. McCorkle - Page 1

                                   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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