Henkel v. Triangle Homes, Inc.

INMAN, Judge.

*479 A deed to real property obtained at a foreclosure sale without notice to the United States does not extinguish a pre-existing federal tax lien on the property.

Triangle Homes, Inc. ("Defendant") appeals from the trial court's 29 May 2015 judgment in favor of Everett Henkel ("Plaintiff") in a quiet title action. Defendant contends that (1) the trial court erred because North Carolina is a "pure race" jurisdiction and Defendant recorded its deed prior to Plaintiff recording his deed; (2) the local tax lien was superior to the federal tax lien and therefore extinguished the federal…