1Unless otherwise indicated, section references are to the

Internal Revenue Code, as in effect for the years at issue. 

T.C. Memo. 2008-197

UNITED STATES TAX COURT 

HAIDEE JOY, Petitioner v. 

COMMISSIONER OF INTERNAL REVENUE, Respondent 

Docket No. 878-07L. Filed August 25, 2008.

Haidee Joy, pro se.

Laura L. Buckley, for respondent. 

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge: Pursuant to section 6330(d),1 petitioner

seeks review of respondent’s determination to proceed with the

collection of petitioner’s unpaid 1992, 1993, and 1995 (years at

issue) Federal income tax liabilities. The issue is whether the
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filing of a notice of Federal tax lien is barred by the period of

limitations on collection under section 6502.

FINDINGS OF FACT

Petitioner resided in California at the time her petition

was filed. 

Petitioner filed Federal income tax returns for the years at

issue but failed to pay the balances shown as due on the returns. 

On September 5, 1997, petitioner and respondent executed a Form

900, Tax Collection Waiver, extending the period of limitations

on collection activities until December 31, 2011, for, inter

alia, the years at issue. On November 10, 1997, petitioner and

respondent entered into an installment agreement by which

petitioner would pay the outstanding liabilities. At some point

undisclosed in the record, petitioner defaulted on the

installment agreement. 

On June 22, 2006, respondent issued petitioner a Notice of

Federal Tax Lien Filing and Your Right to a Hearing Under IRC

6320 (notice of Federal tax lien) for the years at issue. On

July 6, 2006, petitioner requested an Appeals hearing under

section 6320. Petitioner indicated that she did not agree with

the filing of the tax lien. Petitioner stated: “It is my belief

that these amounts are unenforceable as the statute of

limitations has run. I hereby request that all federal tax liens

associated with your notices of amount due be released.”
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On October 11, 2006, respondent’s Appeals officer sent

petitioner a letter scheduling a telephone conference and

requesting financial data. On October 17, 2006, petitioner sent

the Appeals officer a letter requesting a correspondence hearing. 

On November 11, 2006, the Appeals officer sent petitioner a

letter and a copy of the previously executed Form 900. 

Petitioner replied, stating that the amounts listed on the Form

900 were related to her Forms 941, Employer’s Quarterly Federal

Tax Return, not her Forms 1040, U.S. Individual Income Tax

Return. Petitioner further stated that she would not provide the

requested financial information because the period for collection

had expired. 

On December 8, 2006, respondent’s Appeals Office issued a

Notice of Determination Concerning Collection Action(s) Under

Section 6320 and/or 6330 for the years at issue. Respondent

determined that all appropriate requirements of law and

administrative procedures had been met, that the notice of

Federal tax lien balanced the need for efficient collection with

the concerns of the taxpayer that collection be no more intrusive

than necessary, and that the statutory period for collection had

not expired. Accordingly, the notice of Federal tax lien was

sustained in full. 
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OPINION

Section 6320(a) requires that the Commissioner furnish a

taxpayer with written notice of the filing of a Federal tax lien

within 5 business days after the lien is filed. Section 6320

further provides that the taxpayer may request an Appeals hearing

within 30 days beginning on the day after the 5-day period

described above. Sec. 6320(a)(3)(B), (b)(1). If the taxpayer

requests a hearing under section 6320, an Appeals officer of the

Commissioner must hold the hearing. Sec. 6320(b)(1). Within 30

days of the issuance of the Appeals officer’s determination, the

taxpayer may seek judicial review of the determination. Sec.

6330(d)(1).

Petitioner claims that the period of limitations on

collection expired before the notice of Federal tax lien was

mailed to her and therefore respondent’s notice of Federal tax

lien was unenforceable and should be withdrawn. See secs. 6322,

6325, 6326.

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); Severo

v. Commissioner, 129 T.C. 160, 168 (2007). Before the 10-year

period of limitations expires, it may be extended for any period
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2Congress has since enacted a new sec. 6502(a)(2) to provide

that extensions of the 10-year period of limitations on

collection made after Dec. 31, 1999, may be made only in certain

situations, including an extension made in connection with an

installment agreement. Internal Revenue Service Restructuring

and Reform Act of 1998, Pub. L. 105-206, sec. 3461, 112 Stat.

764; see sec. 301.6502-1(b), Proced. & Admin. Regs. 

agreed upon in writing by the Commissioner and the taxpayer.2

Sec. 6502(a)(2); sec. 301.6502-1(a)(2)(i), Proced. & Admin. Regs.

(as in effect on September 5, 1997); see United States v. Conry,

631 F.2d 599, 599 (9th Cir. 1980). However, in 1998 Congress

enacted the Internal Revenue Service Restructuring and Reform Act

of 1998 (RRA), Pub. L. 105-206, sec. 3461(c)(2), 112 Stat. 764,

which provides that an extension entered into on or before

December 31, 1999, expires on the latest of (1) the last day of

the 10-year period under section 6502(a)(1); (2) December 31,

2002; or (3) in the case of an extension in connection with an

installment agreement, the 90th day after the end of the period

of such extension. McArdle v. Commissioner, T.C. Memo. 2008-189. 

On September 5, 1997, well within the 10-year period for

collection, the parties agreed to extend the period for

collection until December 31, 2011. Petitioner testified that

she signed the extension so that she could enter into an

installment agreement. Accordingly, the Court finds that the

extension was entered into in connection with an installment

agreement. Under section 6502(a)(2) and RRA section 3461(c)(2),

the period for collection expires on the 90th day after December
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3The Court also notes that the period for collection under

sec. 6502 was suspended on July 6, 2006, the date petitioner

requested a hearing under sec. 6320, and will continue to be

suspended during the period in which the hearing and any related

appeal are pending. See secs. 6320(c), 6330(e)(1); Boyd v.

Commissioner, 117 T.C. 127, 130-131 (2001). 

31, 2011, and the collection period had not expired when the

notice of Federal tax lien was sent on June 22, 2006.3

Contrary to petitioner’s assertion, the Form 900 clearly

shows that the unpaid tax liabilities at issue relate to Form

1040 individual income tax liabilities, not Form 941 employer tax

liabilities. Petitioner offered no evidence which would indicate

the information provided on the Form 900 is inaccurate. 

Petitioner also alleges that she signed the Form 900 under

duress. However, she offered no evidence to support the

allegation. 

Accordingly, the Court finds that the parties extended the

period of limitations on collection of petitioner’s unpaid

Federal income tax liabilities for the years at issue and that

the filing of a notice of Federal tax lien is not barred by

section 6502. Petitioner presented no other basis for her claim

that the notice of Federal tax lien is inappropriate. Therefore,

the notice of Federal tax lien is sustained in full.

To reflect the foregoing,

Decision will be entered for

respondent.