Reid v. Internal Revenue Service (In Re Reid)

MEMORANDUM OPINION

STEPHEN S. MITCHELL, Bankruptcy Judge.

This adversary proceeding to determine the validity of a lien requires the Court to determine whether a notice of Federal tax lien recorded in the name of Gary A. Reid, Jr. is sufficient to create a lien against the property of Gary A. Reid, Jr., the debtor in this case. A trial of the issues raised by the complaint was held on February 28, 1995, at the conclusion of which, the court took the matter under advisement. This memorandum opinion constitutes the Court’s findings of fact and conclusions of law as required by Fed.R.Bankr.P. 7052…