Federal Tax Lien Act Of 1966

50 Florida cases classified under this topic · sorted by citation count · see the citation graph · browse and sort

• Valley Fin., Inc. v. United States
  629 F.2d 162· D.C. Cir.· 1980-07-14 ·cited 46×
  The court held that Pacific's general creditors lacked standing to challenge the IRS levy, and that Pacific itself was not denied statutory or constitutional rights regarding notice and hearing, nor were the district court's findings of alter ego status clearly erroneous.
• Kimbell Foods, Inc. v. Republic Nat'l Bank OF Dallas & United States
  557 F.2d 491· 5th Cir.· 1977-08-12 ·cited 41×
  The Small Business Administration (SBA) does not have priority over Kimbell Foods, Inc. for the proceeds of an asset sale, as the SBA's claim to federal priority via the 'choateness' doctrine does not apply to its role as a commercial lender.
• Tex. OIL & GAS Corp. v. The United States
  466 F.2d 1040· 5th Cir.· 1972-09-07 ·cited 34×
  The federal tax lien has priority over the bank's security interest in accounts receivable that were not acquired within 45 days of the tax lien filing.
• United States v. Sterling Nat'l Bank & Tr. Co. OF NEW York
  494 F.2d 919· 2d Cir.· 1974-03-27 ·cited 32×
  A bank must surrender funds in a customer's account subject to an IRS levy, even if the bank has a right of setoff for an outstanding loan, but a penalty for non-compliance may be excused if there was a bona fide legal dispute.
• United Sand & Gravel Contractors, Inc. v. United States
  624 F.2d 733· 5th Cir.· 1980-08-22 ·cited 28×
  The court held that a request for return of property must be filed within nine months of the levy to extend the statute of limitations for a wrongful levy suit. The court also held that the exclusive remedy for a third party claiming an interest in property wrongfully levied upon
• Myers v. United States
  647 F.2d 591· 5th Cir.· 1981-06-12 ·cited 23×
  A Louisiana executory foreclosure sale is an 'other sale' under 26 U.S.C. § 7425(b), not a 'judicial proceeding' under § 7425(a), and thus does not discharge federal tax liens without proper notice to the United States. Furthermore, IRS levy procedures under 26 U.S.C. § 6331 do n
• AETNA Ins. Co. v. Tex. Thermal Indus., Inc.
  591 F.2d 1035· 5th Cir.· 1979-03-21 ·cited 23×
  The court held that the Small Business Administration's (SBA) perfected security interest has priority over federal tax liens, and that insurance proceeds from destroyed collateral constitute 'proceeds' under the Uniform Commercial Code, entitling the SBA to the entire insurance
• Rice Inv. Co. v. United States
  625 F.2d 565· 5th Cir.· 1980-09-04 ·cited 22×
  The federal tax lien primes a security interest in after-acquired inventory if the inventory was not acquired within 46 days of the tax lien filing, as required by 26 U.S.C. § 6323(c).
• United States v. Zac A. Crittenden, Jr.
  563 F.2d 678· 5th Cir.· 1977-11-21 ·cited 22×
  The court held that federal law governs the perfection and priority of FHA security interests, and under a federal rule guided by UCC principles, a mechanic's lien for repairs made during the last continuous possession has priority over the FHA's perfected security interest.
• Econ. Plumbing & Heating Co., Inc. v. The United States
  470 F.2d 585· Ct. Cl.· 1972-12-12 ·cited 22×
  The dissenting judge argues that the plaintiff should have the option to pursue relief as a taxpayer, even if the funds seized were not ultimately theirs, similar to prior cases.
• United States v. Gen. Douglas MacARTHUR Senior Vill., Inc.
  470 F.2d 675· 2d Cir.· 1972-12-05 ·cited 19×
  The court held that local property tax liens do not have priority over a federal mortgage lien held by HUD, as federal law does not waive the priority of the federal interest in this context.
• The T. H. Rogers Lumber Co. v. Apel
  468 F.2d 14· 10th Cir.· 1972-10-16 ·cited 18×
  The court held that the federal "first in time, first in right" rule, requiring choateness, governs the priority of liens when the United States is involved, and state law cannot subordinate a federal lien by allowing subsequently filed mechanics' liens to relate back.
• Moyer v. Jess Mathas
  458 F.2d 431· 5th Cir.· 1972-04-06 ·cited 18×
  The court held that the government's tax lien was valid and enforceable because the suit to reduce the assessments to judgment was filed within the six-year statute of limitations, and the plaintiff, as a transferee, could not collaterally attack the prior tax assessments.
• Sgro v. United States
  609 F.2d 1259· 7th Cir.· 1979-12-03 ·cited 17×
  A security agreement securing a note for the purchase of stock in a close corporation is not a "commercial transactions financing agreement" under I.R.C. § 6323(c) because it was not entered into by the secured party in the course of his trade or business, nor was it an agreement
• H. B. Agsten & Sons, Inc. v. Huntington Tr. & Sav. Bank
  388 F.2d 156· 4th Cir.· 1967-12-04 ·cited 16×
  The court joined the majority opinion, acknowledging Supreme Court precedent that subordinates mechanic's liens to federal claims, despite state law priorities.
• United States v. Cent. Bank OF Denver
  843 F.2d 1300· 10th Cir.· 1988-03-31 ·cited 15×
  A bank's unexercised right of setoff against a taxpayer's account does not have priority over a federal tax levy, and a bank's security interest in a general deposit account is not choate for federal priority purposes.
• J.D. Court, Inc. v. United States
  712 F.2d 258· 7th Cir.· 1983-07-05 ·cited 15×
  The court held that the 'choateness doctrine' remains valid under the Federal Tax Lien Act of 1966, and a security interest in accounts receivable is only 'choate' when the receivables come into existence.
• Dragstrem v. Obermeyer
  549 F.2d 20· 7th Cir.· 1977-02-14 ·cited 15×
  A security interest must be protected under local law against any hypothetical judgment lien creditor to have priority over a federal tax lien, even if the government has actual knowledge of the interest.
• The Fid. & Cas. Co. of N.Y. v. The United States
  490 F.2d 960· Ct. Cl.· 1974-01-23 ·cited 14×
  A surety company that voluntarily pays a contractor's taxes to prevent project shutdowns, even under pressure from the IRS, cannot claim duress to recover those payments, as the IRS was merely stating its legal rights.
• Aetna Ins. Co. v. The United States
  456 F.2d 773· Ct. Cl.· 1972-03-17 ·cited 14×
  The Federal Tax Lien Act of 1966 did not alter the government's right to set off unpaid contract balances against taxes owed by the contractor, even when a Miller Act surety claims the retainage.
• The Conn. Mut. Life Ins. Co. v. Lura Virginia Bickel Lee Carter
  446 F.2d 136· 5th Cir.· 1971-06-23 ·cited 14×
  The court held that the first mortgage's attorneys' fees lien was superior to the FHA's second mortgage lien, and that the mortgagor's objections to the foreclosure sale did not necessitate an evidentiary hearing.
• Rosenblum v. United States
  549 F.2d 1140· 8th Cir.· 1977-02-02 ·cited 13×
  The court held that the district court correctly dismissed the action because the taxpayers' constitutional claim regarding denial of counsel due to seizure of funds must be raised in the Tax Court, and the law firm's claim for wrongful levy under 26 U.S.C. § 7426 was not support
• Corwin Consultants, Inc. v. The Interpublic Grp. OF Cos., Inc.
  512 F.2d 605· 2d Cir.· 1975-03-04 ·cited 13×
  Summary judgment was improperly granted due to a material question of fact regarding the taxpayer's residence.
• S. D'Antoni, Inc. v. The Great Atl. & Pac. TEA Co., Inc.
  496 F.2d 1378· 5th Cir.· 1974-07-05 ·cited 12×
  A federal tax lien notice must be filed at the corporation's principal executive office, not its registered office, to be valid against judgment lien creditors.
• United States v. Vohland
  675 F.2d 1071· 9th Cir.· 1982-04-29 ·cited 10×
  An unrecorded special estate tax lien, including additions to tax for late filing, is enforceable against subsequent purchasers for value without notice, and such enforcement does not violate due process.
• Gordon v. The United States
  649 F.2d 837· Ct. Cl.· 1981-05-06 ·cited 10×
  The court held that the 9-month statute of limitations under section 110(a) applies to Tucker Act suits challenging tax levies, making the plaintiff's petition untimely.
• Chicago Title Ins. Co. v. Sherred Vill. Assocs.
  568 F.2d 217· 1st Cir.· 1978-01-05 ·cited 10×
  The court held that the federal government's mortgage lien has priority over the mechanic's lien because the mechanic's lien did not become 'choate' before the federal lien arose, applying the 'first in time, first in right' federal common law principle.
• McAULEY v. United States
  525 F.2d 1108· 9th Cir.· 1975-11-05 ·cited 10×
  The court held that the statute of limitations on tax collection is suspended not for the entire duration of a bankruptcy proceeding, but only until six months after the deadline for filing claims, as collection efforts are not hindered for the entire period.
• Citizens Co-Op GIN v. United States
  427 F.2d 692· 5th Cir.· 1970-06-16 ·cited 10×
  The court held that the Federal Tax Lien Act of 1966 grants superpriority to possessory liens for services that add value to personal property, even if the liens are equitable and possession is constructive. However, attorney's fees incurred in enforcing such liens do not automat
• Peninsula State Bank v. United States
  211 So. 2d 3· Fla.· 1968-05-29 ·cited 10×
  The Florida Supreme Court held that an account receivable is not subject to a simple judgment lien under Florida law, and therefore a bank's unprotected assignment of a contract was entitled to the 45-day grace period protection under the Federal Tax Lien Act of 1966 when priorit
• United States v. Bell Credit Union
  860 F.2d 365· 10th Cir.· 1988-10-21 ·cited 9×
  Credit unions must surrender member share accounts to IRS levies, and their claims of statutory or contractual liens do not establish priority over federal tax liens. Failure to comply without reasonable cause incurs penalties.
• Manalis Fin. Co. v. United States
  611 F.2d 1270· 9th Cir.· 1980-01-15 ·cited 9×
  A perfected security interest under state law is prioritized over a federal tax lien, even if state law limits enforceability against the state itself.
• S. Rock, Inc. v. B & B Auto Supply
  711 F.2d 683· 5th Cir.· 1983-08-11 ·cited 8×
  A notice of levy on accounts receivable does not, by itself, entitle the government to priority over a subsequently perfecting secured creditor. In cases of simultaneous perfection of a security interest and a federal tax lien, the parties share the fund proportionally to their c
• Am. Acceptance Corp. v. Glendora Better Builders, Inc.
  550 F.2d 1220· 9th Cir.· 1977-03-30 ·cited 8×
• Resolution Tr. Corp. v. Dante Gill
  960 F.2d 336· 3d Cir.· 1992-03-31 ·cited 6×
  The court held that genuine issues of material fact exist regarding the timing of the IRS levy relative to the closing of the taxpayer's accounts and whether the claimant is a holder in due course, precluding summary judgment.
• Campagna-Turano Bakery, Inc. v. United States
  632 F.2d 39· 7th Cir.· 1980-10-03 ·cited 6×
  An interpleading debtor cannot recover costs and attorneys' fees at the expense of federal tax liens when the amount owed is insufficient to satisfy those liens.
• United States v. California-Oregon Plywood, Inc.
  527 F.2d 687· 9th Cir.· 1975-12-15 ·cited 6×
  Federal law, specifically 15 U.S.C. § 646, makes SBA liens subordinate to state property tax liens when the SBA acts as a servicing agent for other federal agencies, even if the funds originated elsewhere.
• Kent v. The N. Cal. Reg'l Off. OF the Am. Friends Serv. Comm.
  497 F.2d 1325· 9th Cir.· 1974-05-10 ·cited 6×
  The court held that the district court properly dismissed the interpleader and injunctive relief actions because the trustees lacked standing and the interpleader statute's requirements were not met.
• Litton Indus. Automation Sys., Inc. v. Nationwide Power Corp.
  106 F.3d 366· 11th Cir.· 1997-02-24 ·cited 4×
  Litton Industrial Automation Systems initiated an interpleader action to determine priority over $572,627.46 in disputed funds between Highlander International Corporation, which held an unperfected security interest in the funds, and the United States, which held a federal tax l
• United States v. Metro. Life Ins.
  874 F.2d 1497· 11th Cir.· 1989-06-08 ·cited 3×
  A taxpayer's right to withdraw the cash value of an annuity contract constitutes property subject to IRS levy, and failure to surrender such funds without reasonable cause incurs statutory liability and penalty.
• United States v. Silverman
  621 F.2d 961· 9th Cir.· 1980-06-16 ·cited 3×
  Filing a claim in state probate court does not constitute a "proceeding in court" for federal tax collection limitations, but the six-year limitations period for collecting estate taxes is suspended while the decedent's assets are under the control of the probate court.
• Commonwealth OF Ky. for the Benefit of United Pac. Ins. Co. & United Pac. Ins. Co. v. Laurel Cnty. & Laurel Cnty. Fiscal Court
  805 F.2d 628· 6th Cir.· 1986-11-14 ·cited 2×
  A custodian honoring a lawful IRS levy has a valid federal defense against third-party claims to the surrendered property, but this defense requires proof of the levy's existence. The dismissal of the third-party complaint against the United States was proper due to untimeliness.
• The Shawnee State Bank v. United States
  735 F.2d 308· 8th Cir.· 1984-05-29 ·cited 2×
  The court held that a private lender's lien priority under 26 U.S.C. § 6323(c) is limited to 45 days after the filing of a federal tax lien, and subsequent after-acquired property belongs to the federal tax lienholder.
• United States v. Kennedy Constr. Co. OF NSB, Inc.
  572 F.2d 492· 5th Cir.· 1978-05-04 ·cited 2×
  A general contractor who provides funds for net wages and whose signature is required on payroll checks is deemed to have paid wages directly to employees for purposes of IRC § 3505(a), making them liable for unpaid withholding taxes.
• Atl. Nat'l Bank v. The United States
  536 F.2d 1354· Ct. Cl.· 1976-06-16 ·cited 2×
  The court held that the contracts were not amended to include a 'no set-off' provision, and the government's acknowledgment of assignment was insufficient to effect such an amendment.
• First Nat. Bank of Valdosta v. Elgin
  570 F. Supp. 849· N.D. Fla.· 1983-06-20 ·cited 1×
  The United States' federal tax lien has priority over the Bank's unperfected security interest because the Bank failed to perfect its interest under state law, and federal law dictates priority based on perfection.
• United States v. Eulo Strollo
  201 So. 2d 466· Fla. 2d DCA· 1966-12-21 ·cited 1×
  The United States appealed from a summary decree in an interpleader suit that held Peninsula State Bank had a superior claim to funds from a contract than the government's federal tax lien. The court reversed, holding that the federal tax lien was superior because the Bank's secu
• United States v. Bluhm
  414 F.2d 1240· 7th Cir.· 1969-07-25
  The court held that the federal tax liens were valid encumbrances and were not discharged in the real estate tax sale because the United States, as a senior lienholder, was an indispensable party to the state court proceedings, which constituted an unconsented suit against the Un