Case: Federal Tax Liens Still Valid, Debtor’s Motion to Alter or Amend Summary Judgment Denied (Bankr. W.D. Wis.) (IRC §6321)

Federal tax liens at issue are still valid despite failure to properly file a notice of federal tax lien (NFTL), a bankruptcy court held, denying Debtor’s motion to alter or amend a summary judgment ruling in favor of the IRS. Debtor contends in the motion to alter or amend the summary judgment that (1) the court mischaracterized the Debtor’s arguments about 11 U.S.C. §506, (2) the court improperly granted summary judgment to the IRS, and (3) the court should have ruled on the nondischargeability of the tax liens, the court stated. The uncontested facts were that Debtor did ...