Bank of NH v. USA

Bank of NH v . USA CV-99-343-M 07/25/00 UNITED STATES DISTRICT COURT DISTRICT OF NEW HAMPSHIRE Bank of New Hampshire, Plaintiff v. Civil N o . 99-343-M Opinion N o .

2000 DNH 163

United States, Defendant O R D E R Bank of New Hampshire (the “Bank”) brings this action seeking a declaratory judgment as to the priority of its lien on the accounts receivable of a third party. It also seeks the return of the cash proceeds of those accounts receivable, which were collected by the Internal Review Service to satisfy that third party’s tax liabilities. The United States moves to dismiss on grounds that…