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At the conclusion of trial, petitioner agreed to submit an
offer-in-compromise and respondent agreed to expedite the review
process. The parties’ agreement was incorporated into an order
issued by the Court on March 23, 2005. Petitioner failed to
mention to respondent and the Court that petitioner intended the
submission of an offer to be contingent upon respondent’s
withdrawing the NFTL when the offer was accepted. On March 23,
2005, Mr. Climan and his manager met with petitioner. Petitioner
was given detailed instructions as to how to complete all the
forms necessary to submit an offer-in-compromise. During this
meeting Mr. Climan again informed petitioner that respondent
would not withdraw the NFTL until the compromised liability was
paid. Later, respondent’s counsel reiterated respondent’s
position concerning removal of the lien.
On April 21, 2005, petitioner informed counsel for
respondent he would not submit an offer.
OPINION
Section 6321 imposes a lien in favor of the United States
upon all property and rights to property of a taxpayer who is
liable for a tax and fails to pay the tax liability after demand
for payment. The lien generally arises at the time the
assessment is made and continues until the liability for the
assessed amount is paid or becomes unenforceable because of lapse
of time. Sec. 6322. Pursuant to section 6323(a), a lien is not
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