B-188943: Jul 19, 1977

SINCE THE TAX WAS NEITHER ASSESSED AGAINST. GAVE TO THE INTERNAL REVENUE SERVICE (IRS) THAT A TAX LIEN AGAINST AN INDIVIDUAL CANNOT BE OFFSET FROM A JUDGMENT IN FAVOR OF A PARTNERSHIP IN WHICH THAT INDIVIDUAL IS A MEMBER. THE FACTS OF THE CASE ARE AS FOLLOWS: ON FEBRUARY 23. THE COURT STATES THAT "MILLER" IS USED TO STAND FOR THE MILLER BROTHERS' PARTNERSHIP. OUR CLAIMS DIVISION WAS INFORMED BY HU...

B-188943: Jul 19, 1977

An opinion was requested concerning a prior decision on a tax lien offset. A tax debt cannot be offset against a judgment in favor of a partnership where it is properly assessed against only one of the parties and not the entire partnership...