Sechrist v. New York State Tax Commission (In Re Sechrist)

MEMORANDUM AND DECISION

EDWARD D. HAYES, Bankruptcy Judge.

The debtors have moved to set aside the lien of the State Tax Commission against their exempt real property under § 522(f)(1) on the theory that it is a judicial lien that impairs their exemptions.

The State Tax Commission has appeared and opposes the application of § 522(f)(1) in this particular instance because they claim that with a properly filed tax lien they are entitled to satisfy that tax lien from exempt property under § 522(c).

The debtors also argue that the tax lien filed against them in the amount of $2,603.70 and which was…