Based on this language, the District Court concluded that, because the Government's motion to collect on Norwood's lien was filed before the lien expired, "the United States [was] entitled to seek foreclosure of its lien." App. 7 (quoting United States v. Pegg , No. 16-60289-CIV, 2016 WL 5234616, at *2 (S.D. Fla. Sept. 22, 2016) ).
The government's lien encompasses all of Buriman's property, and to the extent that the Property is his homestead, there is no homestead exemption. See United States v. Pegg, 2016 WL 5234616, at *2 (S.D. Fla. Sept. 22, 2016) (noting “[t]ax liens trump state property rights, even when those rights are held by entirety.”) (citing In re Sinnreich, 391 F.3d 1295, 1297-98 (11th Cir. 2004)). Buriman still owes restitution, which the government is obligated to collect.
As such, a "restitution lien has the 'same effect as a federal tax lien." United States v. Pegg, No. 16-60289-CIV, 2016 WL 5234616, at *2 (S.D. Fla. Sept. 22, 2016) (citing United States v. De Cespedes, 603 F. App'x 769, 771 (11th Cir. 2015)); see also United States v. Kollintzas, 501 F.3d 796, 802 (7th Cir. 2007) ("Liens to pay restitution debts are treated like tax liens."). Under 26 U.S.C. § 6502(a), a "tax may be collected by levy or by proceeding in court, but only if the levy is made or the proceeding begun within" the statute of limitations period.
Florida's constitutional homestead exemption does not override federal tax liens. Fla. Const. Art. X, § 4(a) (1) ("There shall be exempt from forced sale . . .and no judgment . . . shall be a lien thereon, except for the payment of taxes and assessments thereon, . . . a homestead"); United States v. Pegg, No. 16-60289-Civ, 2016 WL 5234616, at *2 (S.D. Fla. Sept. 22, 2016). It is therefore ORDERED AND ADJUDGED that United States' Motion for Summary Judgment (Dkt. 41) is GRANTED.