James J. and Veronica L. Crisan - Page 5
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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petitioner’s request to have the Federal tax lien withdrawn was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.
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
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Last modified: November 10, 2007