Unperfected Loan Trumped IRS Lien

The IRS has broad collection powers. It is always interesting to see cases where other creditors are able to collect despite the IRS’s collection powers. The U.S. v. Heptner, Case No. 8:15-cv-1125-T-33MAP case provides an example. In Heptner the U.S. District Court in Tampa concluded that a loan from the taxpayer’s former employer trumped the […]

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