Annette D. Goode-Parker - Page 6

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          This was not by choice--they had again fallen behind on their               
          mortgage payments, so the mortgagee bank foreclosed on and sold             
          their condo.  The bank’s senior lien was satisfied, and, because            
          there were proceeds left over, so was the Federal tax lien (which           
          was junior to the mortgage).4  IRS records confirm that the                 
          Parkers’ 1996 tax liability was paid in full by November 25,                
               While this was going on, the Commissioner was still                    
          reviewing Ms. Goode-Parker’s innocent spouse claim, but in                  
          December 2002 he finally denied her relief because she had filed            
          her request more than two years after the first collection                  
          activity had begun, back in 1998.  She responded by filing a                
          petition with this Court challenging the Commissioner’s                     
          determination.  The Commissioner moved for summary judgment, but            
          we denied his motion in light of McGee v. Commissioner, 123 T.C.            
          314 (2004).5                                                                

               4 Ms. Goode-Parker argues that under section                           
          6015(e)(1)(B)(i) the Commissioner was prohibited from collecting            
          while her innocent spouse case was pending.  Section                        
          6015(e)(1)(B)(i), however, restricts only the Commissioner’s                
          power to collect unpaid taxes by “levy or proceeding in court”--            
          he may still file a lien.  Beery v. Commissioner, 122 T.C. 184,             
          189-190 (2004); see sec. 1.6015-7(c)(4)(i) and (ii), Income Tax             
               5 We held in McGee that the Commissioner must tell people              
          subject to joint liability for unpaid taxes of their right to               
          relief under section 6015 whenever he sends them a collection-              
          related notice.  McGee v. Commissioner, 123 T.C. 314, 319 (2004).           
          The Commissioner conceded that the notices he sent to the Parkers           
          in collecting their 1996 tax debt didn’t include such a notice.             

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