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liability and collectibility was not acceptable because it was
“detrimental to the interests of fair tax administration”, and
(3) the liens would not be released. The estate filed with the
Court a timely petition for lien or levy action challenging
respondent’s notice of determination.
The estate subsequently filed a motion for abatement of
assessments. The estate maintains that the assessments that
respondent entered against the estate are no longer valid
inasmuch as the Court’s decisions in the Kanter deficiency cases
have been vacated. According to the estate, in the absence of
valid assessments, respondent must release the liens in dispute.
Respondent filed (1) a response in opposition to the
estate’s motion and (2) a motion to stay proceedings. Relying
primarily upon Estate of Smith v. Commissioner, 115 T.C. 342
(2000), respondent avers that the assessments entered against the
estate remain valid notwithstanding that the Court’s decisions in
the Kanter deficiency cases have been vacated. Respondent also
contends that, considering the current procedural posture of the
Kanter deficiency cases, the Court should stay this collection
case until such time as decisions in the Kanter deficiency cases
become final.
The estate filed an objection to respondent’s motion to stay
proceedings and a reply to respondent’s response. In addition,
the estate filed a notice informing the Court that, after the
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Last modified: May 25, 2011