James J. and Veronica L. Crisan - Page 7

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          filing of the notice was premature; (2) under section                       
          6323(j)(1)(B) because it was filed after an installment agreement           
          had been agreed to; and (3) under section 6323(j)(1)(D) because             
          it serves no useful purpose other than to damage petitioners’               
          credit rating.                                                              
               The notice of Federal tax lien was not filed prematurely.              
          Income tax liabilities were assessed against petitioners for the            
          years at issue on October 20 and December 1, 2003, respectively.            
          A notice and demand for payment was mailed to petitioners within            
          60 days of each assessment date.  See sec. 6303.  Respondent                
          issued a notice of levy on November 4, 2004, to which petitioners           
          did not respond.  A notice of Federal tax lien filing was mailed            
          to petitioners on March 2, 2005, and the lien was recorded on               
          March 7, 2005.  Filing of the Federal tax lien took place after             
          assessment and notice and demand, and at each step petitioners              
          were properly notified.                                                     
               Entering into an installment agreement does not preclude the           
          filing of a Federal tax lien, nor is the Commissioner required to           
          withdraw a Federal tax lien after an installment agreement has              
          become effective.  See Ramirez v. Commissioner, T.C. Memo. 2005-            
          179; Stein v. Commissioner, T.C. Memo. 2004-124.  Section                   
          6323(j)(1) is permissive.  The Commissioner “may” withdraw a                
          Federal tax lien pursuant to section 6323(j)(1), but respondent’s           

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