context: The government argues that the defendants have the burden of proof by virtue of the statutory framework of section 6323(a). The government has a lien on the Property by virtue of its tax assessment against Nancy. 26 U.S.C. SS 6321. This lien, however, is not valid against a "purchaser" until notice is filed. 26 U.S.C. SS 6323(a). It has been held that a third party seeking to invalidate a federal tax lien in an interpleader action bears the burden of proving that she is entitled to the protection of section 6323 as to her interest in a tax debtor's property.
citation_a.signal: but see
citation_a.identifier: 30 F.3d 333, 333
citation_a.parenthetical: "... to deprive a person of protection under section 6323[a], a federal statute, the burden and risk of persuading the fact finder that Robert had actual knowledge of a fraudulent conveyance rested with the government"
citation_a.sentence: Resolution Trust Corporation v. Gill, 960 F.2d 336, 344 (3d Cir.1992) (alleged holder in due course of cheeks drawn on taxpayer’s bank accounts had burden of proving that she was a purchaser and came within the shelter provision making a federal tax lien invalid as against her interest under 26 U.S.C. § 6323[b][l][A] in an interpleader action); Texas Oil & Gas Corporation v. United States, 466 F.2d 1040, 1054 (5th Cir.1972), cert. denied 410 U.S. 929, 93 S.Ct. 1367, 35 L.Ed.2d 591 (1973); Rodeck v. United States, 697 F.Supp. 1508, 1511 (D.Minn.1988) (claimant in interpleader action bore the burden of proving that she was a “purchaser” and entitled to protection of section 6323[a]); STV Engineers, Inc. v. Ash, 1986 WL 3862, 57 A.F.T.R.2d 86-1137, 86-1141, 86-1 U.S.T.C. ¶ 9352 (E.D.Pa.1986) (claimant transferee of taxpayer’s interest in annuity had burden to prove in interpleader action that he was a “purchaser” and gave “adequate and full consideration” to gain priority over government claimant’s federal tax lien); aff'd, 806 F.2d 251,254 (3d Cirl986); see also, MacKenzie v. United States, 109 F.2d 540, 542 (9th Cir. 1940) (legislative history of section 6323, as interpreted through a predecessor statute, reveals that burden of proof is on party seeking protection of the statute); but see, United States v. McCombs, 30 F.3d at 333 (“... to deprive a person of protection under section 6323[a], a federal statute, the burden and risk of persuading the fact finder that Robert had actual knowledge of a fraudulent conveyance rested with the government”).
citation_b.signal: no signal
citation_b.identifier: 697 F.Supp. 1508, 1511
citation_b.parenthetical: claimant in interpleader action bore the burden of proving that she was a "purchaser" and entitled to protection of section 6323[a]
citation_b.sentence: Resolution Trust Corporation v. Gill, 960 F.2d 336, 344 (3d Cir.1992) (alleged holder in due course of cheeks drawn on taxpayer’s bank accounts had burden of proving that she was a purchaser and came within the shelter provision making a federal tax lien invalid as against her interest under 26 U.S.C. § 6323[b][l][A] in an interpleader action); Texas Oil & Gas Corporation v. United States, 466 F.2d 1040, 1054 (5th Cir.1972), cert. denied 410 U.S. 929, 93 S.Ct. 1367, 35 L.Ed.2d 591 (1973); Rodeck v. United States, 697 F.Supp. 1508, 1511 (D.Minn.1988) (claimant in interpleader action bore the burden of proving that she was a “purchaser” and entitled to protection of section 6323[a]); STV Engineers, Inc. v. Ash, 1986 WL 3862, 57 A.F.T.R.2d 86-1137, 86-1141, 86-1 U.S.T.C. ¶ 9352 (E.D.Pa.1986) (claimant transferee of taxpayer’s interest in annuity had burden to prove in interpleader action that he was a “purchaser” and gave “adequate and full consideration” to gain priority over government claimant’s federal tax lien); aff'd, 806 F.2d 251,254 (3d Cirl986); see also, MacKenzie v. United States, 109 F.2d 540, 542 (9th Cir. 1940) (legislative history of section 6323, as interpreted through a predecessor statute, reveals that burden of proof is on party seeking protection of the statute); but see, United States v. McCombs, 30 F.3d at 333 (“... to deprive a person of protection under section 6323[a], a federal statute, the burden and risk of persuading the fact finder that Robert had actual knowledge of a fraudulent conveyance rested with the government”).