United States Fourth Circuit

If a state requires that a judgment be recorded before it is effective against a class of third parties acquiring liens on real property, an unrecorded judgment in the state is not effective against a recorded federal tax lien under Treasury Regulation 301.6323(h)-1(g).

Appellate Information

• Decided 12/13/2005
• Published 12/13/2005

Judges

• Before NIEMEYER and LUTTIG, Circuit Judges, and CONRAD, United States District Judge for the Western District of North Carolina, sitting by designation.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Cheryl Lynne Connelly, Campbell, Woods, Bagley, Emerson, McNeer & Herndon, Huntington, West Virginia, for Appellant.  Mary Roccapriore Pelletier, United States Department of Justice, Tax Division, Washington, D.C., for Appellee.   ON BRIEF:  Harry F. Bosen, Jr., Salem, Virginia;  Charles I. Jones, Jr., Campbell, Woods, Bagley, Emerson, McNeer & Herndon, Charleston, West Virginia, for Appellant.  Kasey Warner, United States Attorney, Eileen J. O'Connor, Assistant Attorney General, David I. Pincus, United States Department of Justice, Tax Division, Washington, D.C., for Appellee.