Alessio Azzari, Inc. v. Commissioner
United States Tax Court
P's business experienced financial difficulties and cashflow problems, and P fell behind on its Federal employment tax deposits. P later received financing from a lender which made loans secured by an interest in P's accounts receivable. The lender's financing helped P remain current with its tax deposits for six consecutive quarters. During that time, R filed a notice of Federal tax lien (NFTL) for the tax P still owed.
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P's business experienced financial difficulties and cashflow problems, and P fell behind on its Federal employment tax deposits. P later received financing from a lender which made loans secured by an interest in P's accounts receivable. The lender's financing helped P remain current with its tax deposits for six consecutive quarters. During that time, R filed a notice of Federal tax lien (NFTL) for the tax P still owed. P's lender refused to extend any more credit to P because of the NFTL unless R agreed to subordinate the NFTL to the lender's security interest. P requested that R…
1Opinion of the Court
OPINION
Wells, Judge:
This case is before the Court on respondent’s motion for summary judgment and petitioner’s cross-motion for summary judgment pursuant to Rule 121. We must decide whether respondent’s settlement officer abused his discretion in denying petitioner’s request to subordinate or withdraw a notice of Federal tax lien (nftl), or in denying petitioner’s request for an installment agreement.
Background
The record consists of the parties’ pleadings; their respective cross-motions for summary judgment; various responses, declarations, and memoranda in support of or opposition to the…
2Cases cited19 opinions
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- 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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