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Harold L. & Catherine L. Watts, Ch. 13, BK87-3093 (Jan. 19, 1989)

Reported at 102 B.R. 183. IRS’s lien for taxes should be treated as a secured claim. Debtor didn’t have sufficient assets for a lien for two years of tax assessments to attach, so the claims for those years should be treated as priority under § 507(a)(7).

Thursday, January 19, 1989
Judge Timothy J. Mahoney (Retired)