James J. and Veronica L. Crisan - Page 5

                                        - 5 -                                         
          had been met.  In response to the notice of determination,                  
          petitioners timely mailed their petition to this Court on August            
          22, 2005, and it was filed on August 29, 2005.  See sec.                    
          6330(d)(1); sec. 301.6330-1(f), Proced. & Admin. Regs.                      
          I.   Standard of Review                                                     
               Because the underlying tax liability is not at issue, this             
          Court’s review under section 6330 is for abuse of discretion.               
          See Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.                 
          Commissioner, 114 T.C. 176, 182 (2000).  This standard requires             
          the Court to decide whether respondent’s rejection of                       
          petitioner’s request to have the Federal tax lien withdrawn was             
          arbitrary, capricious, or without sound basis in fact or law.               
          See Woodral v. Commissioner, 112 T.C. 19, 23 (1999); Keller v.              
          Commissioner, T.C. Memo. 2006-166; Fowler v. Commissioner, T.C.             
          Memo. 2004-163.                                                             
          II. Withdrawal of Notice of Federal Tax Lien                                
               The Federal Government obtains a lien against “all property            
          and rights to property, whether real or personal” of any person             
          liable for Federal taxes upon demand for payment and failure to             
          pay.  Sec. 6321; Iannone v. Commissioner, 122 T.C. 287, 293                 
          (2004).  The lien arises automatically on the date of assessment            
          and continues until the tax liability is satisfied or the statute           
          of limitations bars enforcement of the lien.  Sec. 6322; Iannone            

Page:  Previous  1  2  3  4  5  6  7  8  Next 

Last modified: November 10, 2007