Gross v. Commissioner of Internal Revenue, Case No. 12-72279 (9th Cir. Feb. 25, 2014) (unpublished)

Summarized by Vikas Kumar , The Capitol Forum
12 years 3 days ago

Citation:

Tag(s):

Ruling:

An IRS tax lien under I.R.C. §6321 that attached to debtor’s interest in an ERISA-qualified pension plan, which was not property of the debtor's bankruptcy estate, was not affected by the debtor’s bankruptcy proceeding. The IRS tax lien remained attached to the debtor’s interest in the ERISA-qualified pension plan, and the IRS could levy the asset.

Procedural context:

Appellant appealed a Tax Court decision holding that Appellant's interest in an ERISA-qualified pension plan was subject to levy by the IRS.

Facts:

Debtor disclosed his interest in an ERISA-qualified pension plan on Schedule B, but indicated that the interest was not property of the bankruptcy estate. Debtor also disclosed his interest in the ERISA-qualified pension plan on Schedule C, which he indicated was not property of the bankruptcy estate but was exempted out of an abundance of caution.

Judge(s):

Callahan and M. Smith, Circuit Judges, and Korman, Senior District Judge

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