In re DeAngelis

11 Citing cases

  1. Moco Investments, Inc. v. United States

    362 F. App'x 305 (3d Cir. 2010)   Cited 40 times
    Defining a race-notice jurisdiction to mean that "as between two competing parties, the interest of the party who first records the instrument will prevail."

    Such a tax lien arises at the time the tax is assessed. See 26 U.S.C. § 6322; In re DeAngelis, 373 F.2d 755, 757 (3d Cir. 1967) ("[N]on-payment of taxes after demand creates a lien commencing at the assessment date."). Here, a tax lien "upon all [of the Baceks'] property . . ., whether real or personal," arose when the IRS assessed taxes against the Baceks in March 2003, May 2004, and May 2005 — before the Baceks conveyed the property to Moco. 26 U.S.C. § 6321.

  2. U.S. v. Rutigliano

    Civil Action No. 11-1035 (FLW) (D.N.J. Nov. 7, 2011)

    Importantly, such a tax lien arises at the time the tax is assessed. See 26 U.S.C. § 6322; In re DeAngelis, 373 F.2d 755, 757 (3d Cir. 1967) ("[N]on-payment of taxes after demand creates a lien commencing at the assessment date.") Thus, the "transfer of property subsequent to the attachment of the lien does not affect the lien, for `it is of the very nature and essence of a lien, that no matter into whose hands the property goes, it passes cum onere . . .'" United States v. Bess, 357 U.S. 51, 57 (1958). In the context of this case, the federal tax liens were assessed on December 26, 1994 and, therefore, the tax liens attached on that same date.

  3. Bush v. U.S.

    599 F.3d 1352 (Fed. Cir. 2010)   Cited 1 times

    By then, the taxpayer's credit score has been affected and his property subject to liens. I.R.C. § 6322; see United States v. Nat'l Bank of Commerce, 472 U.S. 713, 719-20, 105 S.Ct. 2919, 86 L.Ed.2d 565 (1985); Bronson v. United States, 46 F.3d 1573, 1577 n. 10 (Fed. Cir. 1995); In re DeAngelis, 373 F.2d 755, 757 (3d Cir. 1967). While it is true that a CDP hearing provides the taxpayer an opportunity to dispute the "underlying tax liability" if he "did not receive any statutory notice of deficiency for such tax liability or otherwise did not have an opportunity to dispute any such tax liability," the legislative history of CDP hearings suggests Congress wanted to provide " greater due process to taxpayers who are trying to comply with our complex tax laws," not a substitute for notices of deficiency. 144 Cong. Rec. S4147, 4182 (1998) (emphasis added).

  4. United States v. McClain

    CIVIL 21-10842-LTS (D. Mass. Jul. 28, 2022)

    Though some of the relevant assessments were made before 2014, they attached to the Property when he acquired it (and the later liens attached when the assessments were made). See In re DeAngelis, 373 F.2d 755, 757 (3d Cir. 1967) (noting federal tax “lien applies to the taxpayer's property acquired after the lien is created”); see generally United States v. McDermott, 507 U.S. 447 (1993) (discussing application of existing federal tax lien to after-acquired property). The Property later was subject to an Instrument of Taking by the City of Brockton due to unpaid local taxes.

  5. United States v. Denneny

    CIVIL ACTION No. 12-4057 (E.D. Pa. Dec. 18, 2013)   Cited 2 times

    This statutory lien arises at the time the assessment is made and continues until the liability for the assessed amount "is satisfied or becomes unenforceable by reason of lapse of time." Id. § 6322; see also In re DeAngelis, 373 F.2d 755, 757 (3d Cir. 1967) (holding under 26 U.S.C. §§ 6321 and 6322, "non-payment of taxes after demand creates a lien commencing at the assessment date"). Section 7403 provides, in relevant part, as follows:

  6. United States v. Patras

    909 F. Supp. 2d 400 (D.N.J. 2012)   Cited 6 times
    Listing these factors and noting that the standard is the same under federal and state law

    The lien arises when the tax assessment is made and continues until the tax liabilities are satisfied. 26 U.S.C. § 6322; see also In re DeAngelis, 373 F.2d 755, 757 (3d Cir.1967). There is no doubt that had Dr. Patras's name been on the deed, the United States would have been able to attach a tax lien to and collect against the Property at any time between 1996 and the present.

  7. United States v. Washington

    CIVIL ACTION H-09-3996 (S.D. Tex. Sep. 6, 2011)

    The lien arises automatically as soon as the United States has demanded payment and the taxpayer has neglected or refused to pay, and it applies to all property owned by the taxpayer as of or acquired after the date of assessment. 26 U.S.C. § 6322; see In re DeAngelis, 373 F.2d 755, 757 (3d Cir. 1967) ("[U]nless another date is fixed by law, non-payment of taxes after demand creates a lien commencing at the assessment date."). A section 6321 lien "has aptly been described as a secret lien" as it arises without a tangible recording of the lien.

  8. United States v. Corry Commc'n

    C.A.No. 10-13Erie (W.D. Pa. Aug. 25, 2011)

    A lien arises automatically under 26 U.S.C. § 6321 when outstanding taxes are assessed and extends to all property and rights to property belonging to the taxpayer. See 26 U.S.C. § 6322; 21 West Lancaster Corp. v. Main Line Restaurant, Inc., 790 F.2d 354 (3d Cir. 1986); In re De Angelis, 373 F.2d 755, 757 (3d Cir. 1967) ("[N]on-payment of taxes after demand creates a lien commencing at the assessment date."). Further, the IRS is authorized to levy upon and seize "all property and rights to property" on which there is a tax lien. 26 U.S.C. § 6331.

  9. U.S. v. Grello

    Civil Action No. 07-6123 (SDW) (D.N.J. Oct. 20, 2010)   Cited 1 times

    Plaintiff's claim arose before the sale because "[u]nder § 6321 . . . unless another date is fixed by law, non-payment of taxes after demand creates a lien commencing at the assessment date." In re DeAngelis, 373 F.2d 755, 757 (3d Cir. 1967) (citingGlass City Bank v. United States, 326 U.S. 265 (1945)). Here, the first assessment against Icon was in October 4, 2004.

  10. In re Owens

    379 B.R. 558 (Bankr. W.D. Pa. 2007)   Cited 5 times

    It attaches to every property interest the taxpayer has at that time as well as to any interest in property the taxpayer might acquire in the future. Matter of DeAngelis, 373 F.2d 755, 757 (3d Cir 1967). IRS filed one notice of federal tax lien on January 13, 2006, and filed two additional notices on February 13, 2006. All three notices were filed nearly two years after debtor filed his voluntary bankruptcy petition on March 5, 2004.