Storage and Office Systems, LLC v. United States

ENTRY ON MOTIONS FOR SUMMARY JUDGMENT

HAMILTON, District Judge.

The federal government seeks in this case to enforce a late-filed tax lien against an independent company that bought the assets of a delinquent taxpayer. The government seeks to enforce its late-filed lien by a novel extension of a common law theory of successor liability, even though the government must lose under the statute that squarely addresses the issue, 26 U.S.C. § 6323. The court rejects the attempt, applies the statute, and holds the lien invalid against plaintiff.

Plaintiff Storage and Office Systems, LLC (“SOS, LLC”)…