Prince v. Comm'r
United States Tax Court
To collect P's 1997, 1998, 1999, and 2002 unpaid income tax liabilities and additions to tax discharged in P's 2005 bankruptcy filing, R served a notice of jeopardy levy on the Los Angeles County District Attorney's Office with respect to funds that the Los Angeles Police Department had seized from P before the bankruptcy on suspicion of fraudulent credit card transactions. Held: P cannot raise third-party claims in a lien or levy case.
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To collect P's 1997, 1998, 1999, and 2002 unpaid income tax liabilities and additions to tax discharged in P's 2005 bankruptcy filing, R served a notice of jeopardy levy on the Los Angeles County District Attorney's Office with respect to funds that the Los Angeles Police Department had seized from P before the bankruptcy on suspicion of fraudulent credit card transactions. Held: P cannot raise third-party claims in a lien or levy case. Held, further, jeopardy levy is proper here where funds belong to P's prebankruptcy estate and are subject to a prebankruptcy lien filed by R.
1Opinion of the Court
OPINION
Wherry, Judge:
This matter is before the Court on respondent’s motion for summary judgment. In a May 7, 2008, Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, respondent determined that it was appropriate to collect petitioner’s unpaid income tax liabilities and additions to tax (unpaid tax liabilities) for 1997, 1998, 1999, and 2002 by serving a notice of jeopardy levy. Petitioner on June 6, 2008, timely petitioned the Court to review that determination. On April 17, 2009, respondent filed a motion for summary judgment. Petitioner filed a response…
2Cases cited15 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Valley Forge Christian College v. Americans United for Separation of Church and State, Inc.Supreme Court of the United States · 1982
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
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