We use cookies on this site to enable your digital experience. By continuing to use this site, you are agreeing to our cookie policy. close

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




Case Information

Case Title

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

Case Number



Illinois Northern

Nature of Suit

870(Tax Suit: Taxes)


Honorable John Robert Blakey

Date Filed

June 12, 2017

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.