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directives in section 6015(a) and (g)(1) take precedence over
section 6321.
Stolle was a District Court order that dealt with the
relationship between Federal tax liens and community property
held in a revocable trust. United States v. Stolle, supra. The
District Court concluded that a tax lien attached to community
property for the tax debts of an individual and that community
property held on behalf of the individual and his wife by a
revocable trust could be used to satisfy the tax debts of the
individual. Id.
Mrs. Stolle’s entitlement to section 6015 relief was not at
issue in the case. Id. The District Court, however, stated
that, even assuming Mrs. Stolle was entitled to relief pursuant
to section 6015, nothing in section 6015 prevents the Government
from collecting against the community property. Id. I am not
persuaded by the reasoning of Stolle because (1) the issue of
Mrs. Stolle’s entitlement to section 6015 relief and a refund
pursuant to section 6015(g) was not before the District Court and
(2) the District Court did not address the plain and clear
language of section 6015(a) and (g).
Respondent relies on McIntyre v. United States, supra, for
the proposition that a Federal tax lien attaches to the entire
community property and that section 6321 takes precedence over
section 6015. In McIntyre, the U.S. Court of Appeals for the
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