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IRS Says Typo Doesn't Merit Court To Dismiss Lien

Law360, New York (January 3, 2018, 4:08 PM EST) -- The U.S. government on Tuesday asked a federal court to reject summary judgment in favor of dismissing an IRS lien for Illinois property holders, saying misspelling a taxpayer’s name does not invalidate a federal tax lien.

Adequate notice of the lien was given to the taxpayers because a reasonable search of land records would go beyond looking for an exact name, especially with computerized databases, the government said in response to the property owners' motion for summary judgment. Congress has not required Internal Revenue Service liens...
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Case Information

Case Title

United States of America v. Z Investment Properties LLC et al


Case Number

1:17-cv-04405

Court

Illinois Northern

Nature of Suit

870(Tax Suit: Taxes)

Judge

Honorable John Robert Blakey

Date Filed

June 12, 2017

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