As evidenced by this statute, the tax lien filed against Plaintiff is valid, even if Ohio had adopted the UFLRA, and its requirement of certification, because 26 U.S.C. § 6323 supercedes state law. See Larrew v. United States, 2001 U.S. Dist. LEXIS 8905, *4, 2001-2 U.S. Tax Cas. (CCH) P50,514 (N.D. Tex. 2001) (finding the tax lien properly filed 26 U.S.C. § 6323 even though it did not contain the requisite certification required by state law); Bertelt v. United States, 206 B.R. 579, 583 (Bankr. M.D. Fla. 1996) (same). As the Larrew and Bartlet courts acknowledged, Revenue Ruling 71-466, interpreting 26 U.S.C. § 6323, accurately states the federal law: