Moffett v. Jones Cty. Junior College

1 Citing case

  1. U.S. v. Tucker

    430 F. Supp. 2d 609 (S.D. Miss. 2006)

    Pursuant to 26 U.S.C. ยง 6332, any person or entity in possession of property which is the subject of an IRS lien, must surrender that property to the IRS, thereby allowing the IRS to obtain the property from Hounds. See Moffett v. Jones County Junior College, (Miss.App. 2001). The Court finds that summary judgment is granted regarding the superiority of the United States' liens.