Thompson v. Adams, 685 F.Supp. 842, 846 (M.D.Fla.1988) (quoting U.S. v. Estes, 450 F.2d 62, 65 (5th Cir.1971)). In re Carr, 185 B.R. 892, 894 (Bankr.M.D.Fla.1995), addressing a similar issue of the ability of a debtor to claim a homestead as exempt from an attached tax lien, held "[t]he filing of a petition for relief under the Bankruptcy Code does not extinguish a valid and enforceable security interest held by the I.R.S. The declaration of her homestead as exempt property does not affect any valid liens against it." Similarly, in the Case at bar, the I.R.S. has the right to place a lien on Debtor's homestead.

26 U.S.C. § 6323(a) (f). See In re Suarez, 182 B.R. 916, 922 (Bankr.S.D.Fla. 1995); In re Carr, 185 B.R. 892 (Bankr.M.D.Fla. 1995); In re Anaheim Electric Motor, Inc., 137 B.R. 791 (Bankr.C.D.Cal. 1992); In re Olson, 154 B.R. 276 (Bankr.D.N.D. 1993). The Internal Revenue Code requires that a Notice of Federal Tax Lien be recorded in accordance with state law to be effective against third parties.