IRS Discharge Isn't The End For Liens, 1st Circ. Says

Law360, New York (March 3, 2014, 3:14 PM EST) -- The First Circuit ruled Friday that the Internal Revenue Service could pursue the proceeds of a property owner’s lawsuit for undercompensation in a local eminent domain taking, even though it had discharged a lien on the property in an earlier agreement.

In a unanimous precedential decision, a First Circuit panel led by Chief Judge Sandra L. Lynch found that governmental liens are continual and attach to all property until they are satisfied, even if the IRS discharges a lien on a particular piece of property....
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Case Information

Case Title

Hannon v. US


Case Number

13-1022

Court

Appellate - 1st Circuit

Nature of Suit

2290 All Other Real Property

Date Filed

January 3, 2013

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Government Agencies

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