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(9th Cir. 1994) (“A preexisting lien on property, however,
remains enforceable against that property even after an
individual’s personal liability has been discharged.”).
Petitioner also contends that respondent erroneously
determined that the Federal tax liens remained valid after
petitioner allegedly transferred the funds in her IRA into a
pension plan administered by petitioner’s employer, Chapters,
Inc. Petitioner contends that she rolled over her IRA into the
pension plan, which petitioner alleges was established under the
Employee Retirement Income Security Act of 1974 (ERISA), Pub. L.
93-406, sec. 2003, 88 Stat. 871.
At both her section 6330 hearing and at trial, petitioner
failed to produce any evidence to support her contention that she
transferred her IRA funds into an ERISA-qualified pension plan.
If a party fails to introduce evidence within that party’s
possession, we may presume in some circumstances that, if
produced, the evidence would be unfavorable to that party.
Wichita Terminal Elevator Co. v. Commissioner, 6 T.C. 1158, 1165
(1946), affd. 162 F.2d 513 (10th Cir. 1947). This is true where
the party that does not produce the evidence has the burden of
proof or the other party has established a prima facie case. Id.
As noted supra, petitioner bears the burden of proof in the
matter before us. Petitioner repeatedly refused to supply
respondent with any information regarding the account, its
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