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DOCUMENT RESUME
02821 - (A207314Jl]
Individual's Tax Lien Cannot Be Offset in ?avor of
Partnership]. B-188943. aujy 19, 1977. 3 pp.
Decision re: David H. Miller; Kenneth W. Miller; by Paul G.
Dembling (for Elmer B. Staats, Comptroller General).
Issue Area: Tax Administration (2700).
Contact: Office of the General Counsel: General Government
fatters.
Budget Function: General Government: Central Fiscal Operations
(803).
Organization Concerned: Department of Housing ani Urban
Development: Equal OppoLtunity and Administrative Div.;
Internal Revenue Service.
Authority: 31 u.S.C. 227. 26 U.S.C. 701. Dav4d H. Miller and
Kenneth W. Miller v. United States, Ct. Cl. No. 59-71. Boeha
r. United States, 20 Ct. Cl. 142 (1885). United States v.
Kaufman, 267 U.S. 408 (1925). Blodgett v. Silberman, 277
U.S. 1 (1927). Adler v. Nicholas, 166 F.26 674 (10th Cir.
194C). Bushmiaer v. United States, 146 F. Supp. 329 (iD.
Ark. 1956).
An opinion was requested concerning a prior decision on
a tax lieu offset. A tax debt cannot b2 offset against a
judgment in favor of a partnership where it is properly assessed
against only one cf the parties and not the entire partnership.
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