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Secured Transactions Keyed to Lopucki
In re LMS Holding Co.
Citation:
50 F.3d 1526 (10th Cir. 1995)Facts
The IRS perfected a notice of federal tax lien against MAKO, Inc. based on assessments for unpaid federal taxes of more than $330,000. MAKO later filed a petition for relief under Chapter 11. Pursuant to the MAKO plan of liquidation, RMC, an unrelated entity, acquired all of the assets of the MAKO bankruptcy estate and assumed all of MAKO’s secured liabilities. The IRS consented to the liquidation plan. The IRS never filed any federal tax lien notices in the name of RMC. The debtors jointly filed a complaint alleging they were entitled to avoid the federal tax lien on assets RMC acquired from MAKO.
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