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Petitioner has neither alleged nor presented any evidence
that any of the property to which the Federal tax lien attached
or upon which respondent intends to levy is exempt under section
6334(a). Accordingly, we hold that respondent may proceed with
the proposed levy in satisfaction of petitioner’s tax liabilities
for the 1988, 1989, 1990, 1991, 1993, 1995, 1996 and 1997 taxable
years.
VI. Petitioner’s Other Contentions.
Petitioner contends, in his brief, that respondent does not
have a claim because respondent failed to attend the creditors’
meeting on May 27, 2004, to object to petitioner’s discharge.
Petitioner’s argument has no merit. Because the tax debts for
1996 and 1997 in the instant case are of the type specified in 11
U.S.C. sec. 523(a)(1), respondent was not required to object or
even file a claim to protect against discharge because the
liabilities were nondischargeable. Swanson v. Commissioner, 121
T.C. at 128. Furthermore, the Federal tax liens are not
extinguished by bankruptcy. 11 U.S.C. sec. 522(c)(2)(B). A
discharge in bankruptcy extinguishes only the ability to proceed
against the debtor personally; it leaves intact the lien on the
debtor’s property. Iannone v. Commissioner, supra at 293.
Accordingly, because there were valid Federal tax liens on
petitioner’s property for the 1988, 1989, 1990, 1991, 1993, and
1995 taxable years, it was not necessary for respondent to attend
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