Federal Tax Lien Priority

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

• United States v. City OF Greenville
  118 F.2d 963· 4th Cir.· 1941-04-07 ·cited 42×
  Federal tax liens, once properly filed, have priority over subsequently assessed state and local tax and special assessment liens.
• United States v. Hunt
  513 F.2d 129· 10th Cir.· 1975-03-21 ·cited 41×
  A state court's oral rendition of judgment, of which the IRS had actual notice, establishes a judgment lien that takes priority over a subsequently filed federal tax lien, even if the state judgment was not yet formally entered.
• Abex Corp. v. Ski's Enters., Inc.
  748 F.2d 513· 9th Cir.· 1984-11-27 ·cited 36×
  The Equal Access to Justice Act does not abrogate the priority of federal tax liens, and therefore, attorney fees cannot be awarded to an interpleader plaintiff from the interpleader fund before preexisting federal tax liens are satisfied.
• Bank OF Nev. v. United States
  251 F.2d 820· 9th Cir.· 1957-12-31 ·cited 36×
  A bank's inchoate right of setoff against a depositor's account is subordinate to a choate federal tax lien that arises before the bank's debt is established and the setoff right is exercised.
• 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. Roessling
  280 F.2d 933· 5th Cir.· 1960-07-19 ·cited 28×
  The state court decree quieting title did not extinguish the Government's mortgage lien because the federal lien was superior to the state tax lien.
• United States v. Chapman
  281 F.2d 862· 10th Cir.· 1960-07-29 ·cited 26×
  A federal tax lien attaches to a contractor's right to compel payment of retained funds only to the extent that such funds exceed the claims of laborers and materialmen, and an assignment for security purposes does not qualify the assignee as a 'purchaser' under I.R.C. § 6323, th
• Percival Constr. Co. v. Miller & Miller Auctioneers, Inc.
  532 F.2d 166· 10th Cir.· 1976-03-26 ·cited 25×
  The court held that a lease agreement with an option to purchase for nominal consideration constitutes a security interest under the UCC, and that proceeds from an auction sale are not 'accounts receivable' for a secured creditor when an agency relationship exists. The court also
• United States v. Boyd
  246 F.2d 477· 5th Cir.· 1957-06-28 ·cited 24×
  A valid non-judicial mortgage foreclosure sale under state law extinguishes junior federal tax liens, and the government's sole remedy is to exercise its statutory right of redemption.
• 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).
• Avco DELTA Corp. Canada Ltd. v. United States
  484 F.2d 692· 2d Cir.· 1973-08-01 ·cited 22×
  The court held that unpaid subcontractors and materialmen have a direct right of action to the retainage fund as third-party beneficiaries of the construction contract, and that the federal tax lien is subordinate to these claims.
• Avco DELTA Corp. Canada Ltd. v. United States
  459 F.2d 436· 7th Cir.· 1972-04-18 ·cited 22×
  A chattel mortgage perfected by a good-faith lender against a debtor who appeared to own the collateral is superior to a later federal tax lien against the true owner, even if the true owner was not the debtor, due to principles of estoppel under state law.
• United States v. Bond
  279 F.2d 837· 4th Cir.· 1960-05-31 ·cited 21×
  The statute preferring mortgagees over federal tax liens should be interpreted to include expenses and accruing interest, not just the principal debt.
• United States v. Oswald & Hess Co.
  345 F.2d 886· 3d Cir.· 1965-05-26 ·cited 20×
  Federal law, not state law, determines the priority of federal liens against state liens. Under federal common law, the city's liens for water and sewage charges were inchoate and thus subordinate to the federal government's mortgage lien.
• Marteney v. United States
  245 F.2d 135· 10th Cir.· 1957-05-03 ·cited 20×
  The court held that the attorneys' claim to the judgment proceeds, arising from the satisfaction of a debt through the transfer of an interest in the judgment, constituted a purchase under 26 U.S.C.A. § 3672, and the United States' failure to file its tax lien notice in the prope
• Ersa, Inc. v. Dudley
  234 F.2d 178· 3d Cir.· 1956-05-29 ·cited 20×
  The court held that federal tax liens attached to personal property before the Commonwealth of Pennsylvania's lien became choate, making the federal liens prior.
• The United States v. White Bear Brewing Co., Inc.
  227 F.2d 359· 7th Cir.· 1955-11-18 ·cited 20×
  The court held that the mechanic's lien had priority over the federal tax lien because it was filed and foreclosure proceedings were commenced before the federal tax lien arose.
• 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.
• MacAtee, Inc. v. United States
  214 F.2d 717· 5th Cir.· 1954-06-30 ·cited 18×
  The court held that federal tax liens arising from assessment dates are prior to subsequently filed state attachment liens, even if notice of the tax lien was filed later. However, the court reversed the foreclosure order due to the taxpayer's absence as a party.
• Glenn v. Am. Sur. Co.
  160 F.2d 977· 6th Cir.· 1947-04-01 ·cited 18×
  The dissenting judge would reverse the judgment and allow the United States' tax lien to be paid from retained funds before the surety receives interest on its payment.
• In re Haas v. Internal Revenue Serv.
  31 F.3d 1081· 11th Cir.· 1994-09-13 ·cited 16×
  The Eleventh Circuit reversed the district court's decision, holding that the federal tax lien had priority over the erroneously released and reinstated mortgage. The court applied the "hypothetical judgment lien creditor test" and found that the IRS, as a hypothetical judgment l
• First Am. Title Ins. Co. v. United States
  848 F.2d 969· 9th Cir.· 1988-06-02 ·cited 16×
  The court held that equitable principles under California law could allow a senior lienholder's lien to survive a nonjudicial foreclosure sale, even without notice to the IRS, and thus the district court erred in dismissing the claim.
• 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. Kings Cnty. Iron Works, Inc.
  224 F.2d 232· 2d Cir.· 1955-06-29 ·cited 16×
  A state-created trust fund for subcontractors does not divest the contractor of property interest for federal tax purposes, and the mechanic's lien is inchoate until perfected by legal action.
• United States v. O'Dell
  160 F.2d 304· 6th Cir.· 1947-03-10 ·cited 16×
  The court held that the Government's complaint was rightly dismissed because it failed to demonstrate that a levy had been made on the property, a prerequisite for action under I.R.C. § 3710.
• The State Bank OF Fraser v. United States
  861 F.2d 954· 6th Cir.· 1988-11-18 ·cited 15×
  The court held that the district court did not err in refraining from imposing a penalty on the Bank for its actions regarding the disputed funds.
• 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.
• Brown & Root, Inc. v. Hempstead Cnty. Sand & Gravel, Inc.
  767 F.2d 464· 8th Cir.· 1985-07-10 ·cited 14×
  The court held that Arkansas law, specifically Ark.Stat.Ann. § 29-123, governed the assignment of a cause of action, and the Bank's security interest was protected against subsequent judgment liens, thus giving it priority over federal tax liens.
• Donald v. Madison Indus., Inc.
  483 F.2d 837· 10th Cir.· 1973-08-28 ·cited 14×
  A security interest in after-acquired property, including inventory, can have priority over a federal tax lien if it meets the requirements of the Federal Lien Act of 1966, even if the property was not fully manufactured at the time the tax lien was filed.
• 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.
• United States v. Elta Mae Christensen
  269 F.2d 624· 9th Cir.· 1959-08-03 ·cited 14×
  Payment of local taxes by a prior mortgagee after federal tax liens have been recorded does not grant the mortgagee a lien superior to the federal tax liens.
• Grand Prairie State Bank v. United States
  206 F.2d 217· 5th Cir.· 1953-06-30 ·cited 14×
  Federal tax liens filed in the county of the taxpayer's residence are valid against a subsequent pledgee of personal property, even if the property is located in another county, provided the pledgee had notice of the lien.
• 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.
• United States v. First Fed. Sav. & Loan Ass'n OF ST. Petersburg
  155 So. 2d 192· Fla. 2d DCA· 1963-05-10 ·cited 13×
  The United States appealed a foreclosure decree that gave a mortgagee's attorney's fees claim priority over a federal income tax lien. The Florida appellate court reversed, holding that the federal tax lien, which arose before the attorney's fees were incurred, should have priori
• Simon v. United States
  756 F.2d 696· 9th Cir.· 1985-03-26 ·cited 12×
  The court held that the purchasers' interest in property sold at a state tax sale was subordinate to a federal tax lien because proper notice of the sale was not given to the Secretary of the Treasury, and the purchasers' equitable claims were without merit.
• Dugan v. Mo. Neon & Plastic Advertising Co. & Tubelite Co., Inc.
  472 F.2d 944· 8th Cir.· 1973-02-06 ·cited 12×
  A garnishment summons in aid of execution on an intangible debt creates a choate lien that takes priority over a subsequently filed federal tax lien, entitling the garnishor to status as a judgment lien creditor under 26 U.S.C. § 6323(a).
• The Youngstown Sheet & Tube Co. v. Lucey Prods. Co.
  403 F.2d 135· 5th Cir.· 1968-10-22 ·cited 12×
  The court held that the district court erred in not allowing wage claimants and the United States to present proof of their liens, and that Lucey Products, Inc.'s materialman's lien had priority over Youngstown's garnishment lien under Texas law.
• United States v. Hodes
  355 F.2d 746· 2d Cir.· 1966-02-08 ·cited 12×
  The court held that a federal tax assessment lien is not extended indefinitely by a judgment against the taxpayer if the judgment is not docketed.
• United States v. L. R. FOY Constr. Co., Inc.
  300 F.2d 207· 10th Cir.· 1962-02-15 ·cited 12×
  A bank that takes an assignment of contract proceeds as collateral security for a debt qualifies as a 'mortgagee' under 26 U.S.C. § 6323, and its perfected lien has priority over a subsequently filed federal tax lien.
• Hoare v. United States
  294 F.2d 823· 9th Cir.· 1961-09-21 ·cited 12×
  A chattel mortgage securing performance of a lease, which secures rent arrearages existing at the time of a federal tax levy, is considered a valid mortgage under 26 U.S.C. § 6323(a), giving it priority over the tax lien to the extent of those arrearages.
• United States v. Crest Fin. Co., Inc.
  291 F.2d 1· 7th Cir.· 1961-05-16 ·cited 12×
  A lender's lien on accounts receivable, even if perfected under state law, is not choate and perfected for purposes of priority against a federal tax lien unless it meets federal standards, which typically require possession or control.
• United States v. Halton Tractor Co., Inc.
  258 F.2d 612· 9th Cir.· 1958-07-23 ·cited 12×
  Payments made to the IRS to prevent seizure of property, even if not made under formal duress, are recoverable if not intended as a donation. A party can be subrogated to the rights of a prior lienholder when refinancing a debt under certain conditions.
• Fox-Greenwald Sheet Metal Co., Inc. v. Markowitz Bros., Inc.
  452 F.2d 1346· D.C. Cir.· 1971-10-12 ·cited 11×
  An anti-assignment clause in a contract, intended solely for the obligor's benefit, does not render an assignment invalid against third parties, including the government asserting tax liens. Furthermore, an assignee can benefit from a suit commenced by the assignor on the assigne
• Equity Inv. P'rs, LP v. Karin Lenz
  594 F.3d 1338· 11th Cir.· 2010-01-29 ·cited 10×
  Equity Investment Partners sought to foreclose a mortgage and establish priority of its security interest over a federal tax lien on real property owned by Karin Lenz. The district court granted summary judgment to the IRS, holding that Equity failed to qualify as a "holder of a
• Bigheart Pipeline Corp. v. The United States (Internal Revenue Service)
  835 F.2d 766· 10th Cir.· 1987-12-22 ·cited 10×
  A federal tax lien attaches to the proceeds from oil produced from a leasehold, even if the leaseholder's interest was contingent at the time the lien attached and the oil was produced by a subsequent assignee.
• United States v. Polk
  822 F.2d 871· 9th Cir.· 1987-07-20 ·cited 10×
  The court held that the IRS tax lien was valid and enforceable against Anderson's property, and that Anderson's claims for discharge, priority, and reimbursement were without merit.
• Peoples Nat'l Bank OF Wash. v. United States
  777 F.2d 459· 9th Cir.· 1985-11-25 ·cited 10×
  Neither an unexercised right of setoff nor a security agreement that transfers no control over a deposit account creates an interest superior to a federal tax lien.
• Paul D. Pearlstein for Sardis, Inc. v. U.S. Small Bus. Admin. Appeal of Dist. of Columbia Gov't
  719 F.2d 1169· D.C. Cir.· 1983-10-14 ·cited 10×
  The court held that the priority of liens in bankruptcy, including tax liens, is determined by applicable nonbankruptcy law, not by federal 'first in time' principles unless explicitly stated.