Lien for Taxes (Lien Right v. No Lien Right)

ID:
Office:
UILC:
CCA_2012040310240226
---
6321.00-00
Number: 201216039
Release Date: 4/20/2012
From: ---
Sent: Tuesday, April 03, 2012 10:24:03 AM
To: ---
Cc:
Subject: RE: 9th Cir. Alter Ego Rule
Thanks --- I’d like to see what you come up with. It does seem to be either fraud or injustice. NLRB v. Greater Kansas City Roofing, 2 F.3d 1047 (10th Cir. 1993 ) explains Seymour and how it has played out and cites Bd. of Trs. of Mill Cabinet Pension Trust Fund too. (In general, we reference the two factor test in NLRB v. Greater Kansas City Roofing where the factors to be used under the federal common law test are unclear in a circuit per CC Notice 2012-002.) A recent tax refund case addressed the alter ego doctrine to see if the action was brought properly under IRC 7426 and noted that the California alter ego doctrine and the federal common law are virtually identical and therefore looked to the more developed California law as instructive and found it’s not necessary to prove fraud. Politte v. U.S., Slip Copy, 2012 WL 965996 (S.D.Cal., 2012).