Spicer v. United States IRS (In re Motion Mktg. Solutions Inc.)
Apr
16
2009
Ruling
IRS lien filed three weeks prior to petition date was not avoidable.
Procedural posture
Plaintiff filed an adversary proceeding against defendant Internal Revenue Service (IRS), seeking an order avoiding a lien the IRS placed on a corporate debtor's property as a preferential transfer under 11 U.S.C.S. § 547(b). The parties filed cross-motions for summary judgment.
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Court
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