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We reiterate our conclusion that, under Bankruptcy Code
section 523(a)(1)(A), petitioners’ 1990 Federal income taxes
herein were excepted from discharge (i.e., were not discharged).
Collection Period of Limitations
In petitioners’ Appeals Office hearing and before us,
petitioners claim that the collection period of limitations
expired before respondent’s 2005 NFTL was mailed to them and
therefore that respondent’s NFTL was unenforceable and should be
withdrawn and the underlying tax lien should be released. See
secs. 6322, 6325, and 6326.
Respondent does not argue that we should treat the
collection period of limitations issue petitioners raise as a
challenge to the underlying tax liability and as an issue
precluded under section 6330(c)(2)(B).8 Rather, respondent
addresses substantively and extensively petitioners’ period of
limitations claim and asks us to decide this issue on the merits.
Generally, the period of limitations for collection of
assessed Federal income taxes begins on the date taxes are
assessed and ends 10 years thereafter. Sec. 6502(a)(1).
However, under Bankruptcy Code section 362(a), the filing of
a bankruptcy petition creates a temporary injunction against
7(...continued)
bankruptcy willfully attempted to evade or defeat tax, Bankruptcy
Code sec. 523(a)(1)(C).
8 See Boyd v. Commissioner, 117 T.C. 127, 130 (2001).
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