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Case: Tax Statutes Allow Court to Appoint Receiver to Satisfy Tax Lien (S.D. Ohio) (IRC §7402)

April 8, 2021, 5:00 AM

Federal tax statutes, not state law, allow the IRS to appoint a receiver in the process of selling a taxpayer’s property to satisfy a tax lien, a district court held. The court previously held that federal tax liens attached to Debtor’s property and rights to the property. The IRS filed a motion to appoint a receiver. Applicable tax-specific federal statutes, tax code Section 7402(a) and Section 7403(d), authorize the court to appoint a receiver to liquidate assets in order to enforce a federal tax lien and govern the court’s process for appointment instead of state law, the...

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