United States Ninth Circuit

An IRS claim for delinquent taxes secured outside of bankruptcy by a lien on a debtor's interest in an ERISA-qualified pension plan is not secured under 11 U.S.C. section 506(a), because a debtor's interest in an ERISA-qualified plan is excluded from the bankruptcy estate pursuant to 11 U.S.C. section 541(c)(2).

Appellate Information

• Argued 05/14/2003
• Decided 09/15/2003
• Published 09/15/2003

Judges

• Before:  HAWKINS and W. FLETCHER, Circuit Judges, and KING, Senior District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Robert N. Kolb, Antioch, CA, for the debtor-appellant.


• For Appellees:
  
• Michael E. Melone,Internal Revenue Service, David L. Denier, Office of the United States Attorney, San Francisco, CA, Thomas J. Clark, USDOJ, Tax Division, Robert J. Branman, USDOJ, Tax Division, Washington, DC for the creditor-appellee.