United States First Circuit

The IRS discharge under 26 U.S.C. section 6325(b)(2)(A), which gives the IRS discretion to discharge property from a tax lien if the IRS is paid an amount, "which shall not be less than the value" of its interest in property taken by eminent domain, did not surrender the government's tax lien on the proceeds of the taxpayer's post-taking suit.

Appellate Information

• Decided 02/28/2014
• Published 02/28/2014

Judges

• LYNCH

Court

• United States First Circuit

Counsel