I don’t know Judge Emin (“Eminent”) Toro’s musical tastes, but he may be a fan of the late great Jim Morrison’s remake of the Willie Dixon classic. Back in January, he seemed to be reconsidering IRS’ determination of the seriously delinquent tax debt of Willard J. Belton and Martha-Alexandra Belton, Docket No. 22438-19P, filed 6/9/23.

See my blogpost “Section 7345 – Backdoor CDP?” 1/24/23.

Will J and M-A are back today, as IRS seems to have straightened out its TXMODA glitches, and manages to establish there was neither an IA nor an OIC pending for year at issue when IRS filed the NITL encompassing said year. Hence Section 6331(k) raises no barrier to the levies in question (State income tax levies and Federal payment levies, automatic grabs; see Order at pp. 4-5). So IRS’ certification passes muster (barely).

I’d quote Judge Eminent’s exegesis, but the order is posted in the format that doesn’t permit drag-and-drop. Why that should be I cannot tell; possibly a whim of the Genius Baristas.

But it does seem that there is a tiny but nevertheless available backdoor CDP review available via a Section 7345 passport grab.