Neil Rabinowitz - Page 5

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          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          withdrawn.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 refusal           

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