IRS Liens Divested In Tax Sale, Bank Tells Pa. Court

Law360, Los Angeles (January 27, 2014, 9:42 PM EST) -- First Northern Bank & Trust Co. urged a Pennsylvania federal court on Monday to find that it doesn't have to pay the U.S. Internal Revenue Service tax liabilities owed on a property the bank bought in 2012, saying the government’s liens were extinguished at sale.

First Northern asked the court to grant its motion for summary judgment in the suit, saying a free and clear tax sale divested two federal tax liens from the property. First Northern and the IRS each filed motions for summary judgment...
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