United States v. Safeco Insurance Company of America, Inc. And John Van Den Bosch, Jr.

KENNEDY, Circuit Judge.

The United States of America appeals from the District Court’s judgment holding that under 26 U.S.C. § 6321, John Van den Bosch, Jr. (taxpayer) did not possess sufficient interest in a fund created through fees earned by him as a standing Chapter 13 bankruptcy trustee to constitute “property” or “rights to property” to which a federal tax lien for his income tax liabilities could attach. The government argues that the District Court erred in finding the taxpayer had no “right to property” in the fund because the taxpayer had at a minimum a claim against the fund for…