Keith Fogg has made available for download his article, “Avoiding the Federal Tax Lien in Bankruptcy,” published on Procedurally Taxing blog. The article begins as follows:
In United States v. Warfield (In re Tillman), No. 21-16034 (9th Cir. 2022) the Ninth Circuit reversed the lower courts and determined that the chapter 7 trustee could not avoid the federal tax lien on the debtor’s homestead. The trustee filed a motion for rehearing en banc and the 9th Circuit has ordered a response from Appellant by December 4. A copy of the response is attached here. So, the discussion below may not be the end of the story.
To see the full article, click here: “Avoiding the Federal Tax Lien in Bankruptcy”
Posted by Melissa Zheng, Associate Editor, Wealth Strategies Journal.