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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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