United States v. Lois Elizabeth Rabe Sarman and Edwin Carl Sarman, Co-Executors of the Estate of Elizabeth Schultz Rabe

I- There is no merit in Appellants’ contention that the District Court was without jurisdiction to foreclose the government’s tax lien because exclusive jurisdiction was vested in the Nevada State Probate Court. Under 28 U.S.C. §§ 1340 and 1345, Federal District Courts have jurisdiction to enforce federal tax liens. The Nevada Probate Court had explicitly granted leave to the United States to proceed to foreclose its tax lien in federal court. As the District Court ruled, considerations of comity no longer obtained.

2. There is no merit in Appellants’ contention that foreclosure of tax lien was barred by the six-year statute of limitations, 26 U.S.C. § 6502 (a)(1). By 26 U.S.C. § 6503 (b), the running of the statute is suspended for the period during which the assets of the taxpayer are in the control of any court, and for six months thereafter. With estate property in the custody of the Nevada Probate Court, foreclosure of tax lien here would not have been time barred until September 7, 1985. See generally United States v. Silverman, 621 F.2d 961, 966 (9th Cir.1980), cert. denied, 450 U.S. 913 , 101 S.Ct. 1353 , 67 L.Ed.2d 337 (1981).

3. There is no merit in Appellants’…