Tax Enforcement Authorization Despite Pending Liability Limitation Request

The court granted definitive authorization for debt collection based on a final tax assessment despite the debtor's pending request to the tax office for a liability ruling that would limit their responsibility for the joint tax debt as a married person. The court reasoned that a request for a proportionate liability limitation under tax law can only suspend or prevent enforcement proceedings, including the authorization for debt collection, if it was filed *before* the creditor initiated the debt enforcement procedure; since the debtor filed this request only after the creditor applied for authorization of debt collection and served the response to that application, the request was deemed untimely and irrelevant to the enforcement court, which must grant authorization if the final assessment title requirements are otherwise met.