United States Tenth Circuit

In an action to quiet title in plaintiffs' real property on which the government holds a recorded federal tax lien, a judgment for plaintiffs is reversed where a provision of the Internal Revenue Code, 26 U.S.C. section 7425(b), preempts state law and leaves federal tax liens undisturbed where the government did not receive notice of a nonjudicial sale.

Appellate Information

• Decided 12/19/2008
• Published 12/22/2008

Judges

• BRORBY, Circuit Judge., Before MURPHY, BRORBY and HARTZ, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellees:
  
• Philip J. Giacinti, Jr., of Procopio, Cory, Hargreaves and Savitch LLP, Denver, CO, for Plaintiffs-Appellees., Patrick J. Urda (Nathan J. Hochman, Assistant Attorney General, Bruce R. Ellisen, Attorney, and Troy A. Eid, of Counsel, with him on the briefs), U.S. Department of Justice, Washington, D.C., for Defendant-Appellant.