IRS Can't Enforce Songwriter's $20M Lien, 6th Circ. Says

By Yvonne Juris (March 10, 2020, 7:29 PM EDT) -- The Internal Revenue Service cannot enforce a $20 million lien on assets held by a Motown songwriter's partnership because the agency did not show that royalty assets were transferred to avoid paying taxes, the Sixth Circuit ruled Tuesday.

A Michigan federal court correctly held in April 2018 that Eddie Holland Jr.'s transfer of royalty assets, generated from a catalog of popular songs that includes "You Can't Hurry Love" and "Where Did Our Love Go," was not done for fraudulent purposes, the three-judge panel unanimously ruled. The IRS cannot impose the lien because it did not prove that the transfer of assets...

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