Drake v. Massachusetts Department of Revenue (In Re Drake)

MEMORANDUM OF DECISION

WILLIAM C. HILLMAN, Bankruptcy Judge.

I. INTRODUCTION

The matters before the Court are the Defendant’s, Massachusetts Department of Revenue (the “MDOR”), Motion for Summary Judgment (“MDOR’s Motion for Summary Judgment”), the Plaintiffs, Barbara Drake (“Drake”), opposition thereto, Drake’s Motion for Summary Judgment (“Drake’s Motion for Summary Judgment”), and the MDOR’s opposition. Generally, the parties seek to determine whether the MDOR maintains a valid tax lien against Drake that attached to Drake’s right to her retirement pension prior to her filing her bankruptcy…