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1988, 1989, 1990, 1991, 1993, and 1995.9 Even if we were to
assume arguendo that those liabilities were discharged in
personam, any property that belonged to petitioner when he filed
his bankruptcy petition is still encumbered in rem by a Federal
tax lien and remains subject to levy. The U.S. Government
obtains a lien against all property and rights to property,
whether real or personal, if a person liable for any tax neglects
or refuses to pay such tax after demand has been made. Sec.
6321. The lien arises automatically and continues until the tax
liability is satisfied or becomes unenforceable by lapse of time.
9 Although not necessary to our decision in the instant
case, we take notice that bankruptcy courts that have faced the
issue have held that frivolous tax protester behavior may
constitute a willful attempt in any manner to evade or defeat tax
under 11. U.S.C. sec. 523(a)(1)(C) (2000). See, e.g., Myers v.
IRS, 216 Bankr. 402, 404-405 (6th Cir. BAP Ohio 1998); Brumbaugh
v. United States, 267 Bankr. 800, 811 (Bankr. S.D. Ohio 2001);
Wilbert v. IRS, 262 Bankr. 571, 576-577 (Bankr. N.D. Ga. 2001);
Berning v. IRS, 244 Bankr. 96, 99 (Bankr. N.D. Ohio 1999);
Spirito v. United States, 198 Bankr. 624, 629 (Bankr. M.D. Fla.
1996); Laurin v. United States, 161 Bankr. 73, 75 (Bankr. D. Wyo.
1993).
We also take notice that based on petitioner’s long history
of not paying his taxes, his frivolous arguments, and his
creation of roadblocks to prevent collection of his tax
liabilities, a court could conclude that petitioner did not file
his bankruptcy petition in good faith. Such bad faith filing by
tax protesters is an attempted abuse of the bankruptcy process
which frequently results in the dismissal of the petition by the
bankruptcy court. See, e.g., United States v. Mathews, 209
Bankr. 218, 221 (BAP 6th Cir. 1997); Morimoto v. United States,
171 Bankr. 85, 86 (BAP 9th Cir. 1994); In re Johnston, 207 Bankr.
142, 145-146 (S.D. Tex. 1996); In re Hovind, 197 Bankr. 157, 161
(Bankr. N.D. Fla. 1996); In re Burrell, 186 Bankr. 230, 234-235
(Bankr. E.D. Tenn. 1995).
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