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hearing at which it could raise an issue about the amount of Mr.
Giamelli’s 2001 tax liability. Although that may be true, the
assumption obscures the fact that the estate has raised a legal
issue under section 6320 that should be addressed on its merits
before summary judgment is granted. That issue focuses on the
standing of an estate to contest an unpaid tax liability of a
taxpayer after the taxpayer has died,2 and it is not an issue
that could have been raised at the section 6320 hearing by Mr.
Giamelli. The majority’s conclusion that the issue was not
timely raised makes no sense.
COLVIN, SWIFT, LARO, and GALE, JJ., agree with this
dissenting opinion.
2Under Federal tax law, an estate is a separate taxable
entity that may have an obligation to file both an estate tax
return, see sec. 6018, and income tax returns, see sec.
6012(a)(3). Under State law, an estate typically has obligations
regarding the payment of a decedent’s debts and the distribution
of decedent’s assets to beneficiaries.
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