Monica Fuel, Inc. v. Internal Revenue Service

The majority has written a creditable opinion which reaches a plausible result in hght of the positions taken (and not taken) by the *514Internal Revenue Service in this case. I believe, however, that there are additional considerations that require some discussion.

Of concern to me is that despite the fact that New Jersey’s tax scheme does provide methods for enforcement of a tax lien after public notice of the lien, as a result of this opinion the mere assessment of taxes due is enough to render that lien choate and hence entitled to priority over a federal tax lien. I do not question that New…