Air Power, Inc. v. The United States of America

SPROUSE, Circuit Judge:

Air Power, Inc. (Air Power), appeals from the district court’s decision granting a federal tax lien priority over its earlier state judgment lien against properties belonging to VWV Utility Construction Company, Inc. (VWV). The parties agree that Air Power’s judgment lien was perfected under Virginia state law before the United States filed the required notice of its tax lien. 26 U.S.C. § 6323(f). The single issue presented on appeal is whether Air Power’s judgment was secured from a “court of record,” as required by Supreme Court decision and the governing Internal…