Robert William Woods - Page 11

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               We do not need to decide whether Magana v. Commissioner,               
          supra, precludes our consideration of petitioner’s bankruptcy               
          discharge.  Even if we were to assume arguendo that the effect of           
          the discharge may be considered, petitioner could not prevail in            
          the instant case because, for reasons explained below, we                   
          conclude that petitioner’s tax debts remain collectible by levy.            
          Moreover, because we do not believe that it will be either                  
          necessary or productive, we shall not remand this case to                   
          respondent’s Appeals Office to consider petitioner’s arguments.             
          See Lunsford v. Commissioner, 117 T.C. 183, 189 (2001).                     
          II.  Jurisdiction Over the Bankruptcy Discharge Issue.                      
               This Court has jurisdiction in a levy proceeding instituted            
          under section 6330(d)(1) to decide whether a taxpayer’s unpaid              
          tax liabilities were discharged in bankruptcy.  Swanson v.                  
          Commissioner, supra at 117; see also Washington v. Commissioner,            
          120 T.C. 114, 120-121 (2003).                                               
               Title 11 section 523 provides exceptions to discharge from             
          bankruptcy.  Bankruptcy courts have exclusive jurisdiction for              
          debts listed in 11 U.S.C. section 523(a)(2), (4), (6), and (15).            
          Title 11 section 523(c)(1); Swanson v. Commissioner, supra at 126           
          (citing In re McKendry, 40 F.3d 331, 335 (10th Cir. 1994); In re            
          Galbreath, 83 Bankr. 549, 550 (Bankr. S.D. Ill. 1988); Fed. R.              
          Bankr. P. 4007 Advisory Committee’s Note (1983); 4 Collier on               
          Bankruptcy, par. 523.03, at 523-17 (15th ed. rev. 1996)).  “With            






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