In this adversary proceeding, plaintiff seeks a judgment declaring that the deed of trust it recorded on January 4, 2005 had priority over the IRS’s tax lien filed on January 10, 2005, regardless of the fact that it did not record its deed of trust until after the IRS had filed notice of its tax lien. Judgment granting plaintiff priority is affirmed, where: 1) the district court erred in holding that Md. Code. Ann., Real Prop. section 3-201 gives plaintiff retroactive priority over the IRS, as 26 U.S.C. section 6323(h)(1)(A)’s use of the present perfect tense precludes giving effect to Real Prop. section 3-201’s relation-back provision; but 2) under Maryland common law, plaintiff acquired an equitable security interest in the parcels of real property on January 4, regardless of recordation, because its interest became protected against a subsequent lien arising out of an unsecured obligation, giving it priority over the IRS’s tax lien.