Robert William Woods - Page 10

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          the Appeals Office’s consideration of the case.  See id. at 493-            
          494 (holding that issues not raised by a taxpayer during the                
          Appeals Office’s consideration of a case under section 6330                 
          generally will not be considered by the Court upon a review for             
          abuse of discretion).  Respondent further contends that, even if            
          we consider the bankruptcy court’s July 27, 2004, order granting            
          petitioner a discharge, respondent may still proceed with                   
          collection for the 1988, 1989, 1990, 1991, 1993, and 1995 taxable           
          years6 because respondent had prior liens pursuant to section               
          6321.  Relying on Chase Auto. Fin., Inc. v. Kinion, 207 F.3d 751            
          (5th Cir. 2000), respondent contends that creditors are not                 
          prevented from postdischarge enforcement of a valid lien that               
          existed at the time of the entry of a bankruptcy order for                  
          relief, if the lien was not avoided in the bankruptcy                       
          proceeding.7  Because petitioner did not file a Form 1040 for the           
          1996 and 1997 taxable years, respondent further contends that               
          respondent is not foreclosed from collecting the taxes for 1996             
          and 1997 because 11 U.S.C. sec. 523(a)(1)(B)(2000) excepts them             
          from discharge.  Swanson v. Commissioner, 121 T.C. 111, 120-121             
          (2003).                                                                     

               6 Petitioner filed tax returns for these years but failed to           
          pay the balances due.                                                       
               7 Respondent contends that, since the record in the instant            
          case does not contain any indication that the sec. 6321 liens               
          were avoided, respondent may proceed with collection of                     
          petitioner’s tax liabilities for the years in issue.                        





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