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petition was filed in this case, respondent filed additional
liens in Illinois and Florida against certain trusts alleged to
be alter egos of the estate and/or Naomi R. Kanter.8
Discussion
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person liable for tax
when a demand for the payment of the person’s taxes has been made
and the person fails to pay those taxes. Such a lien arises when
an assessment is made. Sec. 6322. Section 6323(a) requires the
Secretary to file a notice of Federal tax lien if the lien is to
be valid against any purchaser, holder of a security interest,
mechanic’s lienor, or judgment lien creditor. Lindsay v.
Commissioner, T.C. Memo. 2001-285, affd. 56 Fed. Appx. 800 (9th
Cir. 2003). From the taxpayer’s perspective, the filing of such
a lien may have the negative effects of creating a cloud on the
taxpayer’s title to property and impairing the taxpayer’s
creditworthiness. See, e.g., Magana v. Commissioner, 118 T.C.
488 (2002).
8 We note that the notice of determination in dispute was
issued solely to the Estate of Burton W. Kanter and the petition
in this case is captioned solely in the name of the Estate of
Burton W. Kanter. It is not clear that the estate’s counsel has
authority to represent Naomi R. Kanter as to collection matters.
Under the circumstances, any collection activities that
respondent has initiated solely against Naomi R. Kanter do not
appear to be relevant to this proceeding.
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