- 4 - 321 (2005), affd. ___ F.3d ___ (1st Cir., Nov. 20, 2006); Goza v. Commissioner, 114 T.C. 176, 181-182 (2000). The Commissioner may withdraw a notice of tax lien, if, relevant here, the withdrawal will facilitate collection, sec. 6323(j)(1)(C), or, with the consent of the parties, the withdrawal would be in the best interest of the taxpayer and the United States, sec. 6323(j)(1)(D). Essentially, petitioner’s argument is that he is an unemployed insurance agent who has been unable to obtain employment because of the filing of the Federal tax lien and the public awareness of his financial situation. Petitioner’s argument is based on a misconception. A tax lien arises at the time the assessment is made. Secs. 6321 and 6322. The notice of tax lien protects the Government’s interest as a creditor against other creditors. See sec. 6323. But, even if a notice of tax lien was not filed, the liability still exists. To the extent that petitioner argues that withdrawal of the notice of tax lien would improve his credit, this argument is wrong. Petitioner would still be required, if requested, to disclose the liabilities. Lurking beneath petitioner’s argument is the suspicion that petitioner seeks to mislead third parties as to his true financial situation by having the notice withdrawn. While this may be in petitioner’s best interest, we have difficulty in finding that the interest of the United States is served by such a legerdemain. We do not find that the refusalPage: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011