United States Ninth Circuit

Under USC 26 7425(b) and (c)(4), divestiture of federal tax liens upon forfeiture of a land sales contract is a sale of property which requires notice.

Appellate Information

• Argued 08/09/2001
• Decided 10/18/2001
• Published 10/18/2001

Judges

• TASHIMA, Circuit Judge:, Before:  BOOCHEVER, TASHIMA, and TALLMAN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• David F. Stufft, Kalispell, Montana, for the plaintiffs-appellees., John A. Nolet, Department of Justice, Tax Division, Washington, D.C., for the defendant-appellant.