Yarmouth Commons Ass'n v. Pamela Norwood & United States

DAVID M. LAWSON, United States District Judge

Under the Internal Revenue Code, the government is allowed to assert a lien *865against the property of a delinquent taxpayer, and sell that property to satisfy the unpaid tax obligation. The tax lien is perfected at the time it is assessed, and, with a few exceptions, no formal filing requirement is necessary for the government to obtain priority over other interests. This case presents the question whether the plaintiff condominium association's lien against the unit of a taxpayer-owner for unpaid condominium assessments satisfies one of those…