Opinion ID: 490620
Heading Depth: 2
Heading Rank: 2

Heading: Discharge of the Tax Lien

Text: 17 Anderson argues that, even if the tax lien was once valid against him, it should have been discharged in 1976 or 1979. Section 6325(b) of 26 U.S.C. permits the IRS to issue a certificate of discharge concerning property subject to a tax lien if it determines that the lien is valueless. The parties stipulated that, in 1975-76 after the tax lien had been filed, the IRS 18 did not consider that there was any equity in the house out of which to satisfy the federal tax lien. Accordingly, [the IRS] did not seize the house at that time, but scheduled the file for review in 1982 in accordance with normal ... procedures. 19 Apparently, the IRS was waiting to see whether the property would appreciate. This lawsuit is evidence that it did. 20 Anderson does not explain how the IRS abused the discretion granted by the statute. We find that the IRS acted within its statutory authority when it refused to discharge the tax lien. 2