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Internal Revenue Service › Tax Liens › Lien Priority

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Ervin Cohen & Jessup LLP

Is a receiver’s property manager protected by the Barton Doctrine and quasi-judicial immunity

Ervin Cohen & Jessup LLP on

Q: I was appointed receiver over a manufacturing facility. I operated it for a short time and then obtained court authority to sell it. I netted $1.4 million from the sale....more

Ward and Smith, P.A.

Federal Tax Liens In Foreclosure Proceedings

Ward and Smith, P.A. on

Henkel v. Triangle Homes is a North Carolina Court of Appeals case with dueling tax foreclosure proceedings involving the same property. One foreclosure proceeding was for unpaid municipal taxes and the other for unpaid...more

Miles & Stockbridge P.C.

Tax Lien Takes Priority Over Earlier Interest Where Deed is Improperly Executed

Miles & Stockbridge P.C. on

In the recent case of The Bank of NY Mellon v. Ashley, et al., 119 AFTR 2d 2017-1207 (D.C. Md. 2017), the U.S. District Court for the District of Maryland held that, where taxpayer-husband alone executed a deed of trust in...more

Proskauer Rose LLP

Wealth Management Update - February 2017

Proskauer Rose LLP on

February Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The February § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more

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