United States v. Hunt

Judge’s Memorandum

KERR, District Judge.

This is an action to foreclose a federal tax lien pursuant to 26 U.S.C. §§ 7401, 7403. A single question is involved, viz: Does a federal tax lien take priority over a prior unrecorded judgment lien when the government had actual knowledge of the rendition of the judgment?

The facts are not in dispute and by stipulation the parties have agreed as follows: In May 1968, the government received the federal income tax return of David N. and Betty Burns (taxpayers) for the year 1967. On December 11, 1969, defendant Richard B. Hunt (Hunt) filed an action…