United States Bankruptcy Court, C.D. California November 16, 1992, Bankruptcy No. SA 91-39648JW, Adv. No. SA 92-1061JW (Cennamo v. United States (In Re Cennamo))

MEMORANDUM OF DECISION

JOHN J. WILSON, Bankruptcy Judge.

Gerald J. Cennamo and Sharon K. Cenna-mo (“Debtors”) claim that an invalid assessment listed on a Notice of Federal Tax Lien for 26 U.S.C. §§ 6700 and 6701 tax penalties renders the lien invalid. Alternatively, if the lien is valid, the Debtors seek to invoke the doctrine of equitable subordination under 11 U.S.C.