United States Tenth Circuit

In a quiet title action brought by plaintiff against the U.S. after the IRS filed a tax lien for her husband's unpaid employment taxes on certain real property, to which plaintiff and her husband's friend held legal title, a judgment finding that the lien was enforceable only as to the half-interest held by the friend is vacated and remanded where: 1) a formal transfer of legal title from plaintiff's husband to plaintiff is not required in order to enforce the lien; but 2) a remand was needed to determine whether the IRS could establish that the husband held an interest in the property under Utah law.

Appellate Information

• Decided 10/01/2007
• Published 10/02/2007

Judges

• HENRY, Circuit Judge., Before HENRY, MURPHY, Circuit Judges, and FIGA, District Judge.

Court

• United States Tenth Circuit

Counsel

• For Appellees:
  
• Thomas N. Thompson, (James C. Haskins with him on the briefs), Haskins & Associates, Salt Lake City, UT, for the Plaintiff-Counter-Defendant-Appellee/Cross-Appellant., John A. Nolet, United States Department of Justice, Tax Division, Washington, D.C. (Thomas J. Clark, United States Department of Justice, Tax Division, and Eileen J. O'Connor, Assistant Attorney General, with him on the briefs), for the Defendant-Counter-Claimant-Appellant/Cross-Appellee.