Section 16.14 Avoidance in Bankruptcy
| Library | Bankruptcy Practice (2007 Ed. + 2015 Cum Supp) |
F. (§16.14) Avoidance in Bankruptcy
If the IRS fails to file its tax lien before the commencement of bankruptcy proceedings, the trustee can avoid the lien, thereby converting the tax claim to unsecured status, under the so-called strong arm clause. 11 U.S.C. § 544(a). This is because the trustee takes on
the status of a judgment lien creditor under § 544, and an unfiled
tax lien is invalid against a judgment lien creditor. Section 544(a)(1); I.R.C. § 6323(a).
Moreover, even if the IRS has properly filed...
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