"Under Texas law, a contract may establish an attorney's lien for money received in judgment or settlement of a matter." Norem v. Norem, 2008 WL 2245821, at *6 (N.D. Tex. June 2, 2008) (Stickney, J.) (quoting United States v. Betancourt, 2005 WL 3348908, at *3 (S.D. Tex. Dec. 8, 2005)). The managing partner of Lemberg Law has offered uncontested evidence that supports the firm's assertion of a contractual attorney's lien.
"While state law determines whether the taxpayer has any rights to the property in question, federal law determines whether a federal tax lien will attach to that property or right." Norem v. Norem, No. 3:07-CV-0051-BF(G), 2008 WL 2245821, at *3 (N.D. Tex. June 2, 2008) (citing United States v. Bess, 357 U.S. 51, 57 (1958)). Section 6321 of the Internal Revenue Code provides as follows:
49. "Under Texas law, a contract may establish an attorney's lien for money received in judgment or settlement of a matter." Norem v. Norem, 2008 WL 2245821, at *5-6 (N.D. Tex. June 2, 2008) (citing Betancourt II, 2005 WL 3348908, at *3 and Thomson, 205 S.W. at 832). 50. An attorney's acquisition of a charging lien through an express contract is not forbidden by the Texas Disciplinary Rules of Professional Conduct.
However, absent such a contract, no lien exists. Norem v. Norem, No. 3:07-CV-0051-BF(G), 2008 WL 2245821, at *5-6 (N.D. Tex. June 2, 2008) (citations omitted). The record reflects that Cole never possessed the interpleaded funds; therefore, he did not have a possessory lien.
However, absent such a contract, no lien exists.Norem v. Norem, No. 3:07-CV-0051-BF(G), 2008 WL 2245821, at *5-6 (N.D. Tex. June 2, 2008) (citations omitted). The record reflects that Cole never possessed the interpleaded funds; therefore, he did not have a possessory lien.