Estate of Mark Brandon v. Comm'r

*24 R issued D a proposed assessment regarding sec. 6672, I.R.C., trust fund recovery penalties (trust penalties). D filed a protest in response to R's proposed assessment. R and D were unable to agree on the amount of outstanding trust penalties due, and consequently R closed D's case. R assessed the trust penalties and 2 months later, D died in a motorcycle accident. After D's death, R issued a notice of Federal tax lien (NFTL) relating to D's property. E, D's estate, received D's sec. 6320(a), I.R.C., lien notice (lien notice). E timely requested and received a collection due process hearing relating to D's outstanding trust penalties. E contends that, as of the date of the NFTL filing, D did not have any property to which a lien could attach. E further contends that the NFTL was invalid because both the lien notice and the NFTL were issued naming D, individually, after his death. R later issued a notice of determination sustaining the NFTL.

1. Held: A lien in favor of the United States attached to D's property on the date of assessment and before D's death.

2. Held, further, pursuant to sec. 6320(a), I.R.C., and sec. 301.6323(f)-1(d), Proced. *25 & Admin. Regs., the lien notice and the NFTL issued solely to D are valid.

3. Held, further, there was no abuse of discretion in sustaining the lien.