context: It is questionable whether we need to consider the extent of the IRS's compliance -with identifying the taxpayer on its notice in this context. Our hesitation occurs because the Ninth Circuit analysis of IRS lien priority has focused on the reasonable inspection test even when the NFTL uses the taxpayer's correct legal name.
citation_a.signal: see
citation_a.parenthetical: tax liens filed in exact name of taxpayer held invalid against subsequent purchaser who acquired property that was subject to fraudulent conveyance and fraudulent nature of transaction was not apparent on face of deed
citation_a.sentence: See Kivel, 878 F.2d at 302 (court determined that it need not decide whether the NFTL filed under the taxpayer’s full legal name was valid against a subsequent purchaser, but whether the way the notices were filed complied with 26 U.S.C. § 6323(f)(4), as that was the statute which governed the validity of liens in California); TKB Int’l, 995 F.2d 1460 (tax liens filed in exact name of taxpayer held invalid against subsequent purchaser who acquired property that was subject to fraudulent conveyance and fraudulent nature of transaction was not apparent on face of deed); cf. Walsh v. United States (In re Focht), 243 B.R. 263, 267 (W.D.Pa.1999)(stating that first step in determining whether tax lien was valid was to evaluate whether the Form 668 notice substantially complied with the statutory requirement of identifying the taxpayer).
citation_b.signal: cf.
citation_b.identifier: 243 B.R. 263, 267
citation_b.parenthetical: stating that first step in determining whether tax lien was valid was to evaluate whether the Form 668 notice substantially complied with the statutory requirement of identifying the taxpayer
citation_b.sentence: See Kivel, 878 F.2d at 302 (court determined that it need not decide whether the NFTL filed under the taxpayer’s full legal name was valid against a subsequent purchaser, but whether the way the notices were filed complied with 26 U.S.C. § 6323(f)(4), as that was the statute which governed the validity of liens in California); TKB Int’l, 995 F.2d 1460 (tax liens filed in exact name of taxpayer held invalid against subsequent purchaser who acquired property that was subject to fraudulent conveyance and fraudulent nature of transaction was not apparent on face of deed); cf. Walsh v. United States (In re Focht), 243 B.R. 263, 267 (W.D.Pa.1999)(stating that first step in determining whether tax lien was valid was to evaluate whether the Form 668 notice substantially complied with the statutory requirement of identifying the taxpayer).