Jimmy Asiegbu Prince v. Commissioner

133 T.C. No. 12

UNITED STATES TAX COURT JIMMY ASIEGBU PRINCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13858-08L. Filed November 2, 2009. 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…