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What is IRS Lien and Bankruptcy Automatic Stay about?

This document summarizes a court case regarding whether the IRS can attach a tax lien to property inherited by a debtor during bankruptcy proceedings. The bankruptcy court and district court ruled that the automatic stay in the Bankruptcy Code prevented the IRS lien from attaching. The IRS appealed, arguing that it had done everything needed pre-bankruptcy to obtain a lien on the debtor

Author

Scribd Government Docs

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EN