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....
To view the full article, register now.




Case Information

Case Title

Hannon v. US

Case Number



Appellate - 1st Circuit

Nature of Suit

2290 All Other Real Property

Date Filed

January 3, 2013

Law Firms

Government Agencies

Law360 Pro Say Podcast
Check out Law360's new podcast, Pro Say, which offers a weekly recap of both the biggest stories and hidden gems from the world of law.