Taxation - Supremacy clause - Tax lien.

Byline: Mass. Lawyers Weekly Staff

Where the government moves for summary judgment in an action to recover unpaid taxes and enforce tax liens, that motion is granted in part because when a state-created exemption, such as a homestead, conflicts with federal law, the exemption does not immunize a property from federal tax liens under the Supremacy Clause.

"Plaintiff, United States of America commenced this action against Defendants David Seeley and Seretha Seeley (the 'Seeleys') to recover unpaid tax liabilities and to enforce federal tax liens that encumber a parcel of real property located in Topsfield, Massachusetts (the 'Property') by means of a forced sale.

"In support of its motion for partial summary judgment, the Government introduced sufficient evidence to trigger the legal presumption of correctness afforded to tax assessments. In opposition to the Government's motion for partial summary judgment, the Seeleys do not specifically dispute the Government's calculation regarding their tax liabilities or set forth an alternative calculation. The Seeleys contend that 'it is questionable whether the Penalties for the years 2005, 2007, 2008, 2009, 2010, 2014, 2015, et seq[.], should be assessed under the circumstances' because the Government 'can waive said penalties' but this assertion is insufficient to create a factual dispute as to the Government's assessments.

"The Government also seeks an order finding that the bankruptcy did not discharge the assessed liability for the calendar years 2013 and 2014, and that the Seeleys are liable to the United States for the amounts assessed. In their opposition, the Seeleys concede that they are personally responsible for the 2013 and 2014 tax liabilities but dispute whether the penalties should be assessed. For the reasons stated supra, the Seeleys failed to create a factual dispute as to the Government's assessments of penalties.

"The Government seeks to enforce the federal tax liens associated with the Seeleys' tax liabilities from 2005 through 2014 through a...