Lois E. Ordlock - Page 40

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          stated:  “Nothing in the language or the case law suggests that             
          the ‘innocent spouse’ provisions of the Internal Revenue Code               
          prevents the government from collecting against community                   
          property in accordance with state law.”  Id.; see also McIntyre             
          v. United States, 222 F.3d 655 (9th Cir. 2000) (holding that the            
          Internal Revenue Service may levy upon ERISA-regulated pension              
          benefits to satisfy a husband’s tax debt notwithstanding the                
          wife’s claim that she had a vested interest in half of those                
          benefits under community property laws).                                    
               GERBER, COHEN, HALPERN, CHIECHI, HAINES, WHERRY, and KROUPA,           
          JJ., agree with this concurring opinion.                                    

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